Audio-Technica has released in Japan the ATH-SJ1 for only $25. These cheap headphones were developed for personal use or DJ monitoring with rotatable ear cups for one-ear listening. Also this lightweight model features a pair of large 36mm driver units to provide powerful bass.

Specifications:
► Frequency response: 15Hz ~ 22kHz
► Nominal impedance: 35Ω
► Sensitivity: 104dB/mW
► Power handling: 500mW