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Buy.com has the I.Sound DGIPOD-665 DuoPhones Wireless Stereo Headphones for nano for $22 + $3 shipping = $25 shipped. Lightwieght foldable body for portability and compatible with 1st and 2nd generation nano.

Product description from Buy.com:

Custom designed for both 1st and 2nd generation iPod Nano, high quality speaker drivers for great sound on-the-go, noise- reducing earpads for performance and comfort, lightweight foldable bod!
y for portability and requires no batteries.

Features
• Noise reducing earpads for performance and comfort
• Lightwieght foldable body for portability
• Requires no batteries
• Compatible with 1st and 2nd generation nano

Product link.