newegg offers its Logitech G35 7.1-Channel Surround Sound Gaming Headset, model no. 981-000116, with Star Trek Online for Windows for $74.99. With free shipping, that's the lowest total price we could find by $18, although it was $5 less last month (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 that Star Trek Online requires a $14.99 monthly subscription.