High-quality PELTOR 3M noise protection earmuffs in excellent condition. The following text is copied from amazon.ca where they sell new for $60: HIGH ATTENUATION: Very high attenuation earmuffs recommended for high-noise exposure applications - NRR 31 dB CSA Class AL* ADVANCED TECHNOLOGIES: High attenuation as a result of newly designed spacers, specially formulated earcup liners and innovative foam contained in the cushions COMFORTABLE: Wide, soft foam ear cushions and earcup tilting pivot points designed for high comfort and an effective acoustic seal with the head EXTENDED COMFORT: Internal stainless steel wire in headband helps maintain consistent force over an 8-hour period for extended comfort Twin headband design helps reduce heat buildup DURABLE: ABS plastic cups create a rigid, high-strength and impact-resistant earmuff to handle tough environments DIELECTRIC HEADBAND: Electrically-insulated headband with no exposed wires helps provide protection from low voltage electrical hazards