Walmart offers the Sony Extra Bass On-Ear Headphones for $29.99. Opt for in-store pickup to dodge the $5.99 shipping charge. (B&H Photo Video and Amazon have them for the same price.) That's tied with last week's mention and the lowest price we could find by $30. They feature an in-line microphone with controls, 30mm drivers, and frequency response of 5Hz to 22kHz.