Newegg offers the Plantronics GameCom 780 USB Gaming Headset for $35.99 with free shipping. That's $4 under our November mention and the lowest total price we've seen. (It's a current price low by $22.) It features a noise-cancelling mic, 7.1 surround sound, USB, and on-ear controls.
Orders placed by December 19 at 12 pm local time via $3.99 3-day shipping are guaranteed to arrive by Christmas.