Barnes & Noble has still not officially announced it but the incomplete product page for Nook Audio now has an image of a headphone.
The product looks very nice though no details are available on specifications and pricing.
We expect the company to launch these officially in the coming days.
Barnes & Noble uses the Nook brand for their eBook readers and Tablet PCs. It is not clear why they decided to use it for a pair of headphones. Headphones make a lot of sense with smartphones and digital media players.