Rosewill via Walmart offers the Rosewill Stereo Gaming Headset in Black, model no. RGH-2100, for $19.99 with free shipping. (Newegg offers it for the same price via coupon code "RWPAX5".) That's the lowest total price we could find by $3. Features include a 20Hz to 20kHz frequency response, 40mm drivers, and a 3.5mm jack.