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 a buck below our mention from a month ago and the second-best price we've seen for this headset. (It's also the lowest total price we could find for a refurb today by $2 and $10 less than the best price we could find for a new set.) 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