Walmart offers the Logitech USB ClearChat Headset with Noise Cancelling Microphone for $19.99. Opt for in-store pickup to dodge the $5.99 shipping fee. That's the lowest price we could find by $2, although most vendors charge $30 or more. They feature padding, a rotatable microphone, and inline volume and mute controls.

Update: The price has dropped to $15.99.