OfficeMax offers the Logitech UE 4000 Headphones, model no. 982-000072, for $29.99 with free shipping. That's $5 under our Black Friday mention and the best price we've seen for these headphones. (It's a current price low by $33.) Features include 40mm high-sensitivity drivers, memory foam cushions, and 2-person sharing splitter.
newegg offers the refurbished Logitech G35 7.1-Channel Surround Sound Gaming Headset, model no. 981-000116, for $45.99 with free shipping. That's $24 under last month's mention of a new one (which was bundled with in-game items for Dungeons and Dragons: Neverwinter) and the best price we've seen for these headphones. (It's a current low for a refurb by $20.) This 7.1-channel surround headset features USB, on-ear audio controls, two swappable headband pads, and an adjustable noise-canceling microphone.
A 90-day warranty applies, although it's not clear who backs it.