Update: These are now sold out at this price
Amazon has Kidz Gear Wired Headphones For Kids marked down to $9.99! They also will ship for FREE with an Amazon Prime trial or an order over $25!
These headphones have a customer rating of 4-1/2 out of 5 stars and are custom designed fit for children 2 years and older.
Also, if you look under Special Offers on that page you will see that you can receive 1 Kidz Gear Stereo Headphone Splitter Adapter Cable FREE with the purchase of 2 Kidz Gear Wired Headphones for Kids!