Meijer offers the Sound Asleep Pillow with Built-In Speaker for iPod / iPhone
for $22.49 with free shipping. That's the lowest total price we could find by $6. Sales tax is added where applicable. It features a detachable 46" stereo cable, polyester fiber fill, and more. It's compatible with MP3 players, smart phones, radios, TVs, and most audio systems.
Update: Fingerhut offers it for $12.88 plus $4.99 for shipping, a price low by $4.