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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 body 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

Extended WarrantyThe Elite Service Plan takes the stress out of replacing or repairing your product back to full functionality. Choose the protection that works best for you:

Extended Warranties from $5.99

Product link.