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Best Buy offers the refurbished Turtle Beach Ear Force X31 Gaming Headset for Xbox 360, model no. TBS2165, for $17.99 with free shipping. That's $12 under our mention from a week ago of a new model and the lowest total price we've seen. (It's also a current price low for a refurb by $28.) It connects wirelessly to the Xbox 360 and features independent controls for game audio and chat volumes, microphone monitor, and more.
Note: A 30-day warranty applies, although it's unclear who supports it.