Newegg offers the JBL Synchros S300 On-Ear Headphones in Black/Blue, model no. SYNOE300ABNU, for $39.99 with free shipping. That's tied with our mention from last week, the best now by $12, and the lowest total price we've seen. They feature 40mm drivers, a universal mic cable with three buttons, frequency response of 10Hz to 22kHz, and zippered carrying case.