Noise-cancelling headphones recommendation


Can someone please recommend an "effective" noise cancelling headphones for less than $40 using for 14-hour trans-atlantic flight. I did a search on Amazon and read the reviews, but all the lower priced noise cancelling headphones reviews are mixed at best. Please share your experiences.
pt999
For the same reasons I ordered Bose, ($300) pair. they were nice but you cannot turn the noise cancelling option off, that after prolonged use gave me a headache. I returned them and went shopping. I found a pair of Sennheisen PXC 250, for $169. The Sennheiser have a PXC 150 that was $125 but the particular store was out, and I didn't have much time to look around. Well, I went to Europe and back, and I highly recommend this pair. For the movies and music they performed flawlessly. They are compact, easyly folded and have a on and off switch for "noise cancelling" which I found to be a nice feature.
I use Grado SR60's for flights to Asia. Sound better than any noise canceling headphones at a fraction of the price.
I have an old set of SONY noise cancelling "ear buds" and a set of Etymotic Research.

On flights to asia (I go 5X/year) it's the sony's... in the car (when being driven) it's teh ER's (at home it's the Stax).
There is one. Just got Amazon catalog. Philips HN-110 for $39.99. For the money its worth a try.
Just have done alot of reading on headphones and I decided on a pair of Shure E2C which have received good reviews. I paid $75.00 delivered and should get them tomorrow. Drop me an email and I can provide you with the website that I ordered from. The Shures will be used with a iAudio U2 mp3 player for the gym and hopefully will sound good. The recommendation for the Grado SR60 is a good one, although they are not considered "noise cancelling" headphones and are a bit uncomfortable. I own a pair of Grado SR80's and love the sound, but again the comfort is lacking.