Cooler Master MasterPulse MH320 @ techPowerUp
 

By releasing the MasterPulse MH320, their least-expensive gaming headset to date, Cooler Master tries to grab the attention of gamers on a very tight budget. Even though it costs a mere $40, it offers a dual-headband design, a foldable bi-directional boom microphone, and a few other interesting features.

https://www.techpowerup.com/reviews/...erPulse_MH320/