Harman Audio via eBay offers its Harman Kardon IENC Noise Canceling In-Ear Headphones for $29.99 with free shipping. That's tied with our mention from two weeks ago as the lowest total price we've seen. (It's a current low by $12.) Features include 12Hz to 24kHz frequency response, 32 ohms impedance, and a battery life of up to 35 hours.