These are GREAT headphones for the price (approximately $20). I use them with my computer and iPod, and they sound absolutely great. They are quite comfortable, and when I use them to listen to my iPod on the bus, they serve the dual function of drowning out the noise around me. They are not specifically "noise reducing" headphones, but since they completely cover my ears, they serve that dual purpose. They are also great in the winter as pseudo-earmuffs ;)
Recommend this product?
The only downside to these headphones is that the cable is EXTREMELY long, and I tend to get it tangled up in my chair or roll over the cable as it reaches the floor (with room to spare) when I am listening on my computer. Other than that, these headphones cannot be beat!