Rosewill Nebula GX10 @ TechPowerUp
 

The most inexpensive gaming headset offered by Rosewill, the Nebula GX10, costs a mere $20. For that price, it offers surprisingly solid build quality, it's comfortable, and it even has a lighting system. The sound quality isn't spectacular but for this amount of money you could hardly ask for more.

https://www.techpowerup.com/reviews/...l/Nebula_GX10/