Newegg offers the Logitech G35 7.1-Channel Surround Sound Gaming Headset, model no. 981-000116, for $57.99 with free shipping. (Amazon charges the same.) That's $2 below our mention from last summer and the lowest total price we've seen. (It's a current low by $4, although most stores charge $108 or more.) This 7.1-channel surround headset features USB, on-ear audio controls, two swappable headband pads, and an adjustable noise-canceling microphone.