Newegg offers the refurbished Logitech G930 7.1-Channel Surround Sound Wireless Gaming Headset, model no. 981-000257, for $53.99. Coupon code "AFNJ1661" cuts it to $38.99. With free shipping, that's $17 under last week's mention, the lowest total price we've seen, and a current low by $30. It comes with an adjustable noise-canceling microphone, on-ear audio controls, frequency response of 20Hz to 20kHz, and range of up to 40 feet.
A 90-day warranty applies, although it's unclear who backs it.