Newegg offers the Plantronics Gamecom 788 USB Headset (201270-01) for a low $30.99 plus free shipping. That's the lowest price we could find by at least $14. Bottom line, this looks like a solid pair of gaming headphones for someone that doesn't want to break the bank.

• 40mm drivers
• 7.1 surround sound Dolby technologies
• 20Hz to 20kHz frequency response
• microphone with adjust the volume or mic mute with on-ear controls
• Easily connect to your PC or Mac via USB