This deal has ended.
Get a pair of manufacturer refurbished Soul by Ludacris SL100 Ultra Dynamic On-Ear Headphones for $39.95 with free shipping at A4C. This is the best refurbished price we could find for these headphones by $20 and $90 off the regular retail price. They're foldable for easy storage and have in-line, phone and music controls. There is no sales tax (except in NY)