Sonic Electronix offers the factory-refurbished Bowers & Wilkins P3 On-Ear Headphones in Black, White, or Blue for $79 with free shipping. That's $11 under our March refurb mention and the lowest total price we've seen. (It's a current best for a refurb by $80 and $121 under the best deal we could find for new ones.) These foldable headphones feature heat-sensitive memory foam pads and include two cables (one with an in-line mic and controls for iOS, and one mic/control-less universal cable) and a hard-shell case. A 2-year Bowers & Wilkins warranty applies.
Note: The product images for the white and blue sets are incorrect. Please refer to the product description and title for the correct color.