Electronica Direct via Amazon offers Prime members the Soul by Ludacris In-Ear Headphones in Black, model no. SS7BLK, for $16.95 with free shipping. (Non-members can spend $35 to qualify for free shipping; otherwise, it adds $6.27.) That's the lowest total price we could find by $23. Features include a universal one-button remote for smartphones, three pairs of ear tips, tangle-resistant cable, soft carrying case, and 3.5mm connector.
Stocking up on stocking stuffers? Buy two for $27.95 with free shipping. That's the lowest total price we could find by $52.