Cougar Immersa Pro @ TechPowerUp
 

The $80 Cougar Immersa Pro is the successor to the well-known and well-liked Immersa, one of the most popular $50 gaming headsets on the market. Even though it looks and feels almost the same, it comes with its own sound card, an RGB lighting system, and bigger speaker drivers that are tuned quite differently than those of the original Immersa.

https://www.techpowerup.com/reviews/Cougar/Immersa_Pro/