After much research and reading on here I ended up building my own set of "work tunes" so to speak. I was going to just buy a set of the $50 ones from walmart but I really wanted something I could plug my MP3 player into. I looked at the Elvex models and they are quite nice but will run $90+ depending on which model you choose. So, for a mere $17 I built a set has NR 25db rating, a place to mount my MP3 player so there are no wires getting in the way. It can be used either with or without the player. Here's what I did and some pics to show the finished product. It works great. I purchased a set of the "Husqvarna" earmuffs from Lowe's. I looked at several models from AO Safety/peltor, etc.. But they were all 20-22db. The Husqvarna ones were not only 25db rated but have a slick adjustment to increase or decrease pressure against your head. They also have replaceable ear cups which allowed me to run the wires into the earmuff making it look factory. I used a set of $7 sony headphones that I had laying around and a phone clip that I attached to my player (I already use the clip in my car so now I can use it for both very easily) I simply removed the band from the headphones, reattached the foam covers. I then popped off the ear foam and ran the wire and speaker assembly into the unit, snapped the earpads back onto the earmuffs and wallah, had a working stereo/hearing protector! It can be used like this if you'd rather have the radio/mp3/tapedeck/cd,etc... attached to your belt. I personally wanted an "all-in-one" setup so I then ran the wires around the top and secured them with zip ties. I then attached the holder with some 3m double sided tape and it was completed. Granted, this might look a little goofy with the player sticking out, however, I was more interested in function over form and I can always change it back if I decide to. The sound is awesome and It is fully rated at 25db. Enjoy!!