Fry's Electronics offers the Plantronics GameCom 780 Gaming Headset, model no. 86051-01, for $39.99. Opt for free in-store pickup to avoid the $6.99 shipping charge. That's the lowest price we could find by $17. It features a noise-canceling microphone, 40mm drivers, USB connectivity, and more.

Note that this item is currently backordered, but can still be ordered at this price for delivery when available.