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Buy.com has the I.Sound DGIPOD-665 DuoPhones Wireless Stereo Headphones for nano for $20 + $7 shipping = $27 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 f!
or 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

FeaturesNoise reducing earpads for performance and comfortLightweight foldable body for portabilityRequires no batteriesCompatible with 1st and 2nd generation nano

Product link.