Newegg offers the Plantronics GameCom 780 USB Headset, model no. 86051-01, for $27.99 with free shipping. That's the lowest total price we could find by $21. (We saw it with a game for $12 more in August.) These headphones feature a noise-canceling microphone, 6.5-foot cord, 20Hz to 20kHz frequency response, and 40mm drivers.