You get what you pay for. (Score 1)

I am a happy owner of Sennheiser's PX 200 IIi. There is a less expensive version which doesn't have the microphone and iPod/iPhone controls in the cord. They are over the ear, not around, but the seal is still good enough that ambient noise is at least subdued. I can use them on flights without going up to full volume. I had to go this direction because every headphone with noise cancellation gave me motion sickness. You'll probably pay more than $50, but you get what you pay for.