Walmart offers the Ematic Wireless Headphones and Transmitter, model no. EH156, for $8.98. Opt for in-store pickup to avoid the $4.97 shipping charge. That's the lowest price we could find by $6, although we saw them for $6 less last winter. This set is compatible with PCs and MP3 players and features a wireless transmitter with a range of 90 feet, FM radio, and a built-in microphone.