Blinq.com has Blue Factory Refurbished Beats X by Dre Wireless In-Ear Headphones for $40.96 + tax (if applicable). Shipping is free. Discount is shown in cart.
Blinq.com also has the Grey Factory Refurbished Beats X by Dre Wireless In-Ear Headphones for $39.69 + tax (if applicable). Shipping is free. Discount is shown in cart.
I have bought my headphones from there ebay store before and they looked new and work well till date.
https://www.blinq.com/detail/elec…efurbish