For anyone who doesn't care about B-stock items, Headroom has quite a few earphones and portable headphones:
http://www.headphone.com/support/b-stock-outlet.php
Some examples:
ETYMOTIC
(1) Etykids EK5 black [Like New - Open Box] - $35
(1) MC5 Black [LIKE-NEW / Open Box] - $45
(1) MC2 Black [LIKE-NEW / Open Box] - $59
(1) Ety Blu 2 [Like New - Open Box] - $89
(1) HF2 Black [LIKE-NEW / Open Box] - $105
(1) HF3 Black [LIKE NEW - Open Box] - $139
(1) ER 4S 100Ohm [Like New - Open Box] - $239
H2O AUDIO
(1) Flex Earbuds ~Pink [LIKE-NEW / Open Box] - $9
(1) Surge 2G Headset [LIKE-NEW / Open Box] - $19
JAYBIRD
(1) Freedom Bluetooth In-ear [LIKE-NEW / Open Box] - $79
KLIPSCH
(1) S4i for iPhone [LIKE-NEW] - $65
KOSS
(2) KSC 75 [LIKE NEW - Open Box] - $10
MAXIMO
(1) IP595 for iPhone [LIKE-NEW/ Open Box] - $45
MONSTER
(1) Miles Davis Signature Earphones [LIKE-NEW / Open Box] - $289
ORTOFON
(1) O-One [LIKE-NEW / Open Box] - $75
PHIATON
(1) PS 20 NC ~ Black [LIKE-NEW / Open Box] - $90
(1) PS 20 BT ~ Black [LIKE-NEW] - $109
Pioneer
(1) HDJ 500T [LIKE-NEW / Open Box] - $109
POLK AUDIO
(1) UltraFit 3000 Blk/Red [Like New - Open Box] - $85
SHURE
(1) SE215 Black [LIKE-NEW / Open Box] - $79
(1) SRH 840 Pro [LIKE-NEW / Open Box] - $149
(1) SRH 940 Pro [Like New - Open Box] - $199
SKULLCANDY
(1) Titan ~ Black [LIKE-NEW / Open Box] - $20
SONY
(1) MDR-7502 [LIKE-NEW / Open Box] - $30
SPIDER
(1) E500 Pocket Speaker [Like New - Open Box] - $25
(2) Real Voice [LIKE-NEW /Open Box] - $45
ULTIMATE EARS
(1) UE600 [Like New Open Box] - $79
(1) UE700 [Like New Open Box] - $119
URBANEARS
(1) Medis Earbuds ~ Light Blue [BRAND-NEW / NEVER SOLD - PERFECT!!] - $30
WeSC
(1) Oboe / Blarney Green [LIKE-NEW/ Open Box] - $10
YUIN
(1) G1A [LIKE-NEW / Open Box] - $99
Not all of these prices are the best, so make sure to do some research if you see anything that catches your eye.