Walmart offers the Samsung Level U Bluetooth Wireless Headphones in Black Sapphire, model no. EO-BG920, for $29.99. Opt for in-store pickup to avoid the $5.97 shipping charge. That's tied with our mention from two weeks ago as best price we've seen for these headphones without rebate hassles. (It's a low now by $5.) They feature magnetic ear buds, dual-mic noise reduction, one set of active ear gels, and two sets of hybrid ear gels.
Not going to the store? B&H Photo Video, Amazon, and Home Depot have it for the same price with free shipping.