The Digital Guy via eBay offers the Steelseries 5Hv2 Medal of Honor Gaming Headphones, model no. 61017SS, for $39.99 with free shipping. That's the lowest total price we could find by $50. Designed for gaming, these headphones can be used with handheld gaming devices. Features include a frequency response of 16Hz to 28kHz, retractable microphone, in-line volume, cloth ear cushions, and more.