Rosewill RHTS-8206 5.1-Channel USB Gaming Headset for $34.99 shipped.  Here is a screenshot for your reference. The headset features 5.1 surround sound with vibration, 40mm Nd-Fe-B magnetic driver, detachable, noise-canceling microphone, flexible bloom, and 6.6-ft cable with inline volume/microphone controller. It usually goes for about $59.