Dell Small Business offers the Spracht Konf-X Buds In-Ear Headphones in Gold, Red, or Silver for $39.99 with free shipping. (Walmart charges the same.) That's the lowest price we could find by $7. They feature noise canceling, inline microphone, frequency response of 20Hz to 20kHz, and provide up to 20 hours of playback.

Update: The price has increased at Dell Small Business; however, Walmart still offers it for $39.99 with free shipping.