This deal has ended.
Buy.com now has the Audio Unlimited SPK-9110 Wireless Stereo Headphones on sale for just $31.79. These feature 900MHz technology for up to 150 feet of range that works even through walls. They've received 4.5 out of 5 stars from over 15 buyers. Budget shipping is free and there is no sales tax (except CA, MA, MD, NY, TN).