The Altec Lansing backbeat 106 noise isolating earphones (model no. UHP106) is available at J&R.com for $14.99.  That's a price cut of $35 off the original price of $49.99 and the lowest price we have seen on these headphones by about $9.  FREE shipping is included and sales tax applies for New York residents. 
 

The Altec Lansing backbeat 106 noise isolating earphones contain micro-speakers that offer superior sound quality and include a tangle free cloth cable.  The headphones are compatible with iPods, MP3 players, CD players and more.