newegg.com offers the Logitech G930 7.1-Channel Surround Sound Wireless Gaming Headset, model no. 981-000257, for $89.99 with free shipping. Plus it comes with a voucher to get Star Trek Online for Windows for free. That's the lowest total price we could find for the headset alone by $17. This surround headset comes with an adjustable noise-canceling microphone, on-ear audio controls, range of up to 40 feet, and more.

Note that Star Trek Online requires a $14.99/month membership.