Groupon offers the A-Audio Elite HD Noise-Isolating Earphones, model no. A41, for $29.99. Coupon code "VISA5" drops it to $28.49. With $3.99 for shipping, that's the lowest total price we could find by $27. Features include an inline microphone and remote, 8mm neodymium drivers, gold-plated headphone jack, and travel case.