Sennheiser Earbuds $35
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J&R Electronics has the Sennheiser OMX70 Sport Portable Earbud Headphones for just $34.99 after a $10 mail-in rebate (this rebate requires you to send in an old pair of headphones; they can be of any brand and even busted). The OMX70 has an adjustable ear clip, is sweat- and water-resistant and delivers clean sound. Shipping adds $6.95 and there's no sales tax (except NY).