Newegg offers the Logitech G430 Gaming Headset for $34.99 with free shipping. (Amazon and Best Buy charge the same). That's tied with our mention from last November and the lowest price we could find by $5. It features Dolby 7.1 surround sound, 20Hz to 20KHz frequency response, noise-cancelling mic, and on-cable sound controls.
DailySteals offers the Beats by Dr. Dre Powerbeats2 Wired In-Ear Headphones in Black/Red for $79.99 with free shipping. That's the lowest price we could find by $35. They're sweat- and water-resistant and feature in-line controls, adjustable earhooks, and noise-isolating eartips.