Japanese company Landport released the Music Ear Muff: ear muffs with an integrated speaker. The Music Ear Muffs could be used with any digital audio player. Each pair provides about an output of 0.5Wx2 at 32Ω.
This Headset will allow you to enjoy your iPod® or other Digital Audio Portable devices without exposing your ears to the cold. 🙂
You can grab them from here
