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DataVision via eBay offers the Aerial7 Perisher Built-In Headset Winter Hat in Grey for $19.99 with free shipping. That's the lowest total price we could find by $25. Sales tax is added where applicable. It features built-in, removable 35mm on-ear speakers and an in-line mic.
It won't arrive in time for Christmas, but New Year's gifts are cool, too. (Expedited shipping adds around $18.)