While I don't think I would go as low as $3 - the ultra cheap ones never seem to fit right - I never would spend more than $30. My last 2 pairs my kids have destroyed through some strange knotting ritual.
I mostly watch TV on my iPod though, so I relaly am not looking for super quality, but just enough noise cancellation that if I am stuck at the back of the bus I can hear the dialog without cranking the sound.
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"Wake up, Luigi! The only time plumbers sleep on the job is when we're working by the hour."
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