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Best Buy offers the Sony PSP Headphones with Remote Control, model no. PSP-140, for 99 cents
with free shipping. That's $19 off and the least expensive brand-name PSP headphones we've seen. Sales tax is added where applicable. The built-in remote can control movies, music, and more on the PSP.
Update: Shipping is no longer available, however, you can order online for in-store pickup.