BuyDig offers the Audio-Technica Solid Bass In-Ear Headphones, model no. ATH-CKS77BK, for $59.95 with free shipping, that's the lowest total price we could find by $40, although we saw them for $25 less in April. They feature a frequency response of 5Hz to 24,000Hz, dual chamber mechanism, and 12.5mm direct diaphragm drivers.