Patriot Viper V370 7.1 Gaming Headset
 

" ... This gaming headset retails for around USD $70. It's good to have such unit with so many options to fiddle with, along with great aesthetics, function and sound quality especially with such heavy Bass, the headset became quite versatile and justified. Fabric ear cups give me a good impression on the designer consideration on user's experience which I would give a thumb up."

http://www.funkykit.com/reviews/spea...eadset-review/