Sometimes the pair can be found at home, usually with a stereo receiver that has an 8 track, turn table and am/fm stereo mode on it. The wiring for the phones also has 1/4" plug for said receiver.
Heebphones can also be be a relative's old pair.
Often times they're given as gifts.
If not found within the house, they are found in a thrift store because no real store sells big stereo head sets anymore, and a Jew can perhaps get a better deal on them (talk the cashier down) at thrift stores. At the rare chance the phones are bought in an electonic store, they were extremely cheap.
Note: these are not to be confused with the new "Noise Cancelling Headphones". This type of headphones WERE the original set!
Shmuey: "It is! It is! Oh, Heebphones"
Example 2: Person A - "Listen, David, I don't care if those Nova 10s you found in your basement are the bees knees. Stop being a Jew and using your Heebphones. Go out and buy an updated set."