Dell Small Business offers the Microsoft Xbox One Stereo Headset, model no. S4V-00001, for $39 with free shipping. That's the lowest total price we could find by a buck, although we saw it for $4 less two weeks ago. (Most stores charge at least $8 more.) It plugs into your controller and features a 20Hz to 20kHz frequency response, unidirectional microphone, and breathable fabric ear cups.