Walmart offers the Ematic Wireless Headphones and Transmitter, model no. EH156, for $8.98. (Striving2GetAhead1 via eBay charges the same.) Opt for in-store pickup to avoid the $4.97 shipping charge. That's tied with our mention from two weeks ago and the lowest price we could find now by $6. This set is compatible with PCs and MP3 players and features a wireless transmitter with a range of 90 feet, FM radio, and built-in microphone.
Walmart offers the Audio Technica Over-Ear Bass Headphones, model no. ATH-WS55BK, for $54.46 with free shipping. (Amazon charges the same.) That's the lowest total price we could find by $9. These foldable headphones feature 40mm drivers, sealed oval earpads, and adjustable headband.