Manufacturer Certified via eBay offers the refurbished JBL On-Ear Headphones, model no. BL-J55A-BLK, for $26.99 with free shipping. That's $29 under the lowest total price we could find for a new pair. It features soft leather ear cushions, 180 degrees of rotation on each ear cup, and in-line microphone.
Of note, no warranty information is available.