SCI FI Tech (great site) has a round up of headphones for your portable audio player (iPod, MAKE open source MP3 player, Zune…) – Link – A little too pricey for me, there’s only one noise canceling headset that’s under $50 that works, and you make it yourself… The Jackhammer headphones… These home-made hifi headphones work as well or better than Bose noise-cancelling headphones.

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These are my old ones.

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Ben’s Jackhammer headphones.

Helmet
Tim Anderson’s helmet with headphones.

Great for airplanes and subways.