I had been in the process of trying to make something exactly like what this is using whatever I could find, and then piecing it together, and right before i was going to complete my little jury-rigging project I found this, and bought it. It is a wireless stereo headset with an amplifier for good quality a2dp streaming music, as well as an intercom set up that can be used to wire up to a second helmeted rider when your're riding tandom.

Wireless Products - J&M Motorcycle Audio

This is the best thing ever. I am using it along with my cellphone which is an mp3 player equipped with the a2dp bluetooth streaming stereo audio profile. I set a playlist, set the volume on the headset, let it play and enjoy my techno while riding, and if i get a call, it answers automatically, i can update my plans with friends i am going to meet, and when they hang up, it goes right back to the music. Excellent ffffn product, i highly recomend it. Also, J AND M has many, many service centers, like youre local honda dealer, where they will install the headset into your helmet for a low price.

Wireless Products - J&M Motorcycle Audio