CORSAIR HS70 Wireless Gaming Headset | $60 | Amazon
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It’s rare to see an affordable gaming headset to be also be wireless, but this Corsair HS70 is just that. At $60, this is the lowest price we’ve seen for this particular model.

And while it lacks the RGB lighting, it sounds good, is 7.1 surround ready, features easy setup, and pretty darn comfortable. On the downside, it’s not compatible with the Xbox One.