Corsair Vengeance 1300 Analog Gaming Headset $39.99 + $5 shipping!

If you have a high-end sound card, the Vengeance 1300 will do it justice. If your audio card has CMSS™-3D or a similar 3D audio system, you’ll hear the subtle midband positional cues that you need to enjoy accurate 3D audio and play your best
The massive 50mm drivers greatly reduce the overloading and distortion that can occur with gaming headsets that use 40mm drivers. You get more accurate sound reproduction (particularly for the all-important low-frequency effects)
Extra-wide, extra deep earcups don’t just help things sound great — they feel better, too. The memory foam earpads with synthetic leather covers provide a comfortable and reliable fit that conforms to the shape of your head without binding or pinching

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