Moshi Kids Earphones w/ Volume Restriction for $4.95
Shipping is currently limited to a maximum of $10 for any order. I have three kids so might buy four (some spares or maybe even gifts) so total cost will be $7.50 per set so at least half price....
Info from the site follows:
Most headphones don't fit children comfortably. The Moshi Earphones for Kids were designed with a child's head in mind. This allows the child to comfortably wear the headphones without strain that full sized headphones might cause as well as a fit that eliminates the need to constantly adjust the headphones.
These earphones are ideal for Children 3+; they fit comfortably without isolating the user from surrounding noise and can not be forced deep into the ear canal. The sensitivity on these earphones has been specially set to 82+/-3 db which reduces the risk of permanent hearing damage that may be caused by listening at volumes considered too high. They are ideal for listening to music through low powered digital playback devices such as MP3 and portable CD players. Available today for just $4.95, expect a sell out!
* Driver Unit: 16mm
* Sensitivity: -83DB+-3/mw 1 kHz
* Impedance: 8 Ohms
* Frequency Response: 18Khz - 22Khz
* Rated Power: 1 mw
* Maximum input power: 10mW
* Cable length: 1.14m
* Plug: 3.5mm (gold plated)