AltaTac via eBay offers the Zalman Theatre Surround Sound Headphones, model no. ZM-RS6F, for $22.49 with free shipping. That's tied with last week's mention, $78 off list, and the lowest total price we could find. They feature a frequency response of 50Hz to 20kHz, 6-speaker surround sound, in-line 5.1 channel USB sound card, in-line volume control, and LED indicator.