World Wide Stereo offers the Able Planet True Fidelity Sport Headphones in Black, model no. SI350, for $99. Coupon code "DNEWS350" cuts them to $39.99. (CompSource charges the same.) With free shipping, that's the lowest total price we could find by $5, although most places charge over $50. They feature an 8Hz to 20kHz frequency response and microphone. Deal ends February 25.