Logitech offers its "dented box" Logitech G35 7.1-Channel Surround Sound Gaming Headset, model no. 981-000116, for $129.99. Coupon code "logi_g35_61011" drops it to $74.99. With free shipping, that's the lowest total price we could find by $25, although we saw it for $5 less in April (since expired). This 7.1-channel surround headset comes with an adjustable noise-canceling microphone, USB connectivity, on-ear audio controls, and three swappable headband pads.

Note: This is a "dented box" unit; although the box may be scratched or dented, the contents are new with a full Logitech warranty.