Walmart offers the DreamGEAR Universal Elite Gaming Headset, model no. DGUN-2567, for $34.96. (Amazon charges the same.) Opt for Site-to-Store pickup to avoid the $4.97 shipping charge. That's $25 under the lowest price we could find for a shipped unit. The headset features a 15-foot cord and is compatible with the Xbox 360, PlayStation 3, Wii U, PC, smartphones, tablets, MP3 players, and more.