Buy.com has the Logitech 981000014 ClearChat Comfort USB USB Circumaural Headset for $26.99 - $10 Exclusive Mail-In rebate (Expires 08/10/2008) = $16.99 with free shipping.
Product description from Buy.com:
Extend your comfort with a padded headband and ear pads.A rotating, noise-canceling micropho!
ne reduces background chatter, and convenient in-line volume and mute controls let you adjust audio on the fly.FeaturesComfortAdjustable, padded headband and plush ear pads: Ensure a comfortable fit. Control and ConvenienceNoise-canceling microphone: Reduces background noise for clear conversation and voice commands. Microphone rotates out of the way when you?re listening to music or watching a movie. In-line volume and mute controls: Instantly adjust headset volume or mute the microphone. Advanced digital USB: Experience superior sound clarity with the simplicity of a single USB plug-and-play connection.
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