Sony Balanced Armature Earbuds for $33 + free shipping
Sonic Electronix offers the Sony XBA-1IP Balanced Armature Headphones for $32.99 with free shipping. That's $2 under our June mention and the best price we've ever seen. (It's also a current price low by a buck.) It features a frequency range of 5Hz to 25kHz, built-in microphone, and inline remote.