B&H offers the Sennheiser HD 238i Stereo Headphones
, model no. HD238I, for
. That's the lowest total price we could find by $3. Features include a 16Hz to 23kHz frequency response, 3.5mm plug, inline monaural microphone, inline remote, and more.
Update: PC Connection Express offers it for $91.20 with free shipping after coupon code "Music20". That's $20 under yesterday's mention.