Groupon offers the Turtle Beach Ear Force PX3 Programmable Wireless Gaming Headset on sale for $44.99 + free shipping. Designed for the PlayStation 3, but can be used for Xbox and PC gaming. This is the best price we could find currently.

Key features includes 50mm diameter speakers with neodymium magnets, 18 interchangeable presets to optimize games, wireless chat with Dynamic Chat Boost, 10 hours of uninterrupted gameplay on a full charge, lightweight ear cup design, and more.