I've said it before and I'll say it again: Nobody has made a better pair of noise-cancellation headphones than Bose's Quiet Comfort 3. That said, the QC3 is ridiculously expensive, at $350. JVC recently unveiled the HA-NC80-J/-C (NC80), a pair of noise-canceling headphones with a street price that hovers around $40. Naturally, I wasn't expecting much. But to my surprise, I found the NC80 is far more capable than it should be for the price.