AltaTac via eBay offers the Zalman Theatre Surround Sound Headphones
, model no. ZM-RS6F, for $15.95
with free shipping
. That's $7 under our mention from last winter and the lowest total price we've seen. (It's a current low by $4.) They feature a frequency response of 50Hz to 20kHz, 6-speaker surround sound, in-line 5.1 channel USB sound card, in-line volume control, and LED indicator.