Walmart offers the Kingston HyperX Cloud Revolver Gaming Headset for $69.99 with free shipping. (Best Buy via eBay charges the same.) That's the best deal we could find by $49 and an all-time low. It features 50mm drivers, a noise cancelling microphone, and memory foam ear pads.

Update: The price has increased at Walmart; however, Best Buy via eBay still offers it for the same price.