Walmart offers the Ematic Wireless Headphones and Transmitter, model no. EH156, for $8.98. (Striving2GetAhead1 via eBay charges the same.) Opt for in-store pickup to avoid the $4.97 shipping charge. That's tied with our mention from two weeks ago and the lowest price we could find now by $6. This set is compatible with PCs and MP3 players and features a wireless transmitter with a range of 90 feet, FM radio, and built-in microphone.