I'm not a big fan of the Sharper Image stores (most of their stuff is overpriced), but I've been using their $69 NC over-ear headphones over the last couple of months (and 30,000 miles) -- they are very comfortable, sound great, fold up nicely and come with a nice bag -- and I'm not too nervous about losing them. With a little adapter, I can listen to music on a memory card in my Treo.