Non-NonRev described the Sony MDR-NC5 headphones very well. They also come with an adapter plug for inflight movies, music etc. I bought them last week and used on a PHL-IAH-SFO on Wed. They worked great.....I slept nicely and soundly using them with a Beethoven CD on low. IMHO sleeping is the best way to fly. I paid $99.99 at Bryn Mar Stereo, a Phila area chain. They have a 30 day return policy, BUT I WILL KEEP THEM!

One further suggestion is BestBuy advertises an Aiwa noise cancelling headphone for $49.99. Of course the local megastore never has them in stock. They can be ordered at www.bestbuy.com for the preceeding price plus S&H.