Sonic Electronix offers the MadCatz F.R.E.Q. M Gaming Headset in Gloss Black, model no. MCB4340400C2/02/1, for $49.99. Coupon code "GREEN25" cuts it to $37.50. With $5 for shipping, that's the lowest total price we could find by $12. They feature an in-line microphone and frequency response of 20Hz to 20kHz.