OutletMP3 via eBay offers the refurbished Turtle Beach Ear Force Over-the-Ear Gaming Headset, model no. PX21, for $27.99 with free shipping. That's tied with our mention from a week ago and the lowest total price we could find for a refurb by $2. Designed for PS3, Xbox 360, and PC/Mac gaming, they feature an integrated USB sound card with 7.1-channel capabilities, 40mm drivers, 20Hz to 18kHz frequency response, adjustable microphone, and 16-foot cord.
Note: A 60-day OutletMP3 warranty applies