MP4Nation via Amazon offers the Brainwavz S5 In-Ear Noise Isolating Headphones
for $99.50. Coupon code "N95EM5EX" cuts them to $59.50
. With free shipping
, that's $70 off list and the lowest total price we could find. They feature a frequency range of 18Hz to 24kHz, metal housing, flat cable, six pairs of silicone tips, and hard carrying case.