Beacon Audio Perseus Earbuds w/ Mic for $20 + free shipping
World Wide Stereo offers the Beacon Audio Perseus Earbuds with In-Line Microphone and Remote, model no. BCN-PRS01, in Blue (pictured) for $30.35. Coupon code "DNEWS01B" cuts them to $19.99. With free shipping, that's the lowest total price we could find by $12. These earbuds feature kevlar-coated tangle-resistant cables.
Of note, these earbuds are also available in Red for $27.99 before coupon, $19.99 after.