Corsair CA-HS1NA Gaming Audio Series HS1 USB Gaming Headset for $56.74 shipped.  Here is a screenshot before the rebate for your reference.  It features 50mm drivers, circumaural, closed-back earcups, replaceable memory foam earpads with fabric covers unidirectional noise-cancelling condenser with flexible, rotating boom, and more.  Most places have this gaming headset for about $74.