GameStooge reviews the AblePlanet NC300B Headphones with noise cancellation features.
Excerpt: "Over the course of two weeks of use, I found that the headphones, which require an (included) AAA battery for the noise cancellation feature, did indeed remove most ambient noise. The sound fidelity is faithful, and the bass in particular is deep and rich. For gaming use, I plugged them into my desktop and played BioShock 2 and Half-Life 2. While the headphones only provide stereo output, the thunderous action played well in the phones, with a heavy emphasis on low, bass tones. While no substitute for 3D audio phones, the headphones proved their versatility when it came to gaming."