Groupon offers the Polk Audio Hinge On-Ear Headphones in Black, model no. AM4119-A, or Brown, model no. AM4118-A, for $29.99 plus $3.99 for shipping. That's $5 below our January mention and the lowest total price we've seen. (Outside of the price below, it's the best deal we could find for these headphones in sufficient stock today by $34.) Features include pivoting ear cups, in-line 3-button control, and detachable single cable.
A close price, Sonic Electronix via eBay offers them in Black for $35 with free shipping.