TigerDirect.com offers the Icemat Siberia Headset
, model no. 10066, for $69.99
. With $6.99 for shipping, it's the lowest total price we could find by $3. These headphones are designed to offer surround sound through any device via the included USB 2.0 soundcard. Features include 18Hz to 28kHz frequency response, volume regulator, dymanic microphone, and more.