Dave,
I got a set for my daughter last year from Hoffman's on the Berlin Tpk. just after Ruth's Chris, and before Dunkin Donuts.
they are the over the ear type, child size, and I think they were like 10-15 bucks.
I often wear the foam ones at work because they fit under a kevlar helmet, and I don't like them, so I cant imagine a kid keeping them in for any length of time. I have some of the Bose noise canceling ones and they are AWESOME, But I would not let my 2year old anywhere near them. But those things work great. total silence like I have never experienced
Matt Bal