Creative Fatal1ty Gaming Headset for $19.99.  Shipping is $5.49 so the total comes to $25.48 shipped.  Here is a screenshot for your reference.  This circumaural headset uses standard 3.5mm gold-plated stereo mini plug, and features 110dB/mW sensitivity and a detachable and adjustable noise-canceling boom microphone.  Most places have it for about $34.