JEECOO via Amazon has Jeecoo Xiberia USB Pro Gaming Headset on sale for $26.35
Shipping is free w/Prime
[7.1 Virtual Surround Sound]: 50mm speaker unit neodymium magnets, built-in USB audio sound card with 7.1 surround sound; all game sound effects & details will come to your ears to provide immersive gaming experience.
[Noise Cancelling Mic]: Jeecoo customized unidirectional microphone reduces ambient noise for enhanced voice quality, to pick up your voice clearly and loudly. Retractable; easily to switch ON/OFF, adjustable microphone volume.
[Multifunctional & Convenient Controller]: Gaming headphones with in-line controller: volume adjuster, mic volume adjuster, mic ON/OFF, LED light ON/OFF. There is a clip so that you can attach it onto your T-shirt for convenient controls.
[High Quality Building]: The PC headset has sturdy construction, adjustable metal headband, flexible microphone, thick memory foam cushion pads, big & soft earmuff, tangle-free cord & decent package. Exclusively made for pro gamers, you can enjoy a long & comfortable gaming session.
[Compatibility]: Headset with USB plug, compatible with PC, laptops, MAC devices. Software is easy to download and install for 7.1 surround sound effect.