Dell Home, via its Member Purchase Program, offers the Dell AE2 Performance USB Headset for $47.49 with free shipping. That's tied with our mention from two weeks ago and the lowest total price we could find by $13. It features a frequency response of 20Hz to 20kHz, 32 ohm impedance, omni-directional microphone, DTS Headphone: X 7.1 surround sound, and outward-facing LED lights.

Note: Dell's MPP is available to select groups, including students, government employees, military (active and retired), credit union members, and health care workers.