We usually don't do this, but we're in the process of testing a pair of EB900 in-ear headphones and noticed they were on sale for $34.95 at J&R Music World and appear to include free shipping. The TDK900s have a list price of $122.85 but they really sell for around $70 at other online stores (see link below).
What makes them a good deal? Well, both Steve Guttenberg, our resident audio guru, and I felt they sounded as good or better than many $100 earphones. While the bass is a little boomy (too much), it's pretty nicely defined and the treble is smooth and clear.
The earphones cords have a cloth covering, which is both good (it helps prevent tangles) and bad (when you don't have any music playing you can hearing the cord rubbing against your clothing). We also weren't sure how the connection between the cord and each earphone would hold up over time. In other words, if you accidentally snag on something and tug on the cord too hard, it might lead to problems. Also, while the black foam tips (three sizes are included) are very comfortable, they will have to be replaced within a few months.
Anyway, we'll have the full review next week, but if they strike your fancy, J&R seems to have 24 in stock at $34.95. Of course, by the time you read this post, they could be gone.
Update: The earphones are out of stock at J&R's site, but the price is still valid so it may be worth checking back at a later time.