Best Buy via eBay offers the Kingston HyperX Cloud Revolver Gaming Headset
, model no. HX-HSCR-BK/NA, for $89.99
with free shipping
and Newegg via eBay
have it for the same.) That's the lowest total price we could find by $11. They feature 50mm drivers, a noise cancelling microphone, memory foam ear pads, and are compatible with most gaming systems, iOS, and Windows.