Walmart.com has a HoMedics iCush Immersive Audio Sync Seat for $74.38 plus Shipping.
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- Audio sync – Feel the beat of the music, game or movie with the touch of a button n
- Compatible with all MP3, computers and portable entertainment systems n
- Adjustable aluminum cone speakers for a customized audio experience n
- Music plays with or without massage n
- Control the volume through your audio source