Poppy's Deals via eBay offers the open-box Logitech G230 Circumaural Gaming Headset for $22.89 with free shipping. That's $11 under the lowest price we could find for a new unit (many stores charge over $50), although we saw them for a buck less last March. They feature 20Hz to 20kHz frequency response and 40mm neodymium drivers.

Note: No warranty info is provided.