Logitech Stereo Headset H250 - Graphite (981-000353) for $25.46

Dynamic, full-range stereo for calls, music, movies and games in clear, rich sound. Versatile noise-cancelling boom microphone lets you be clearly heard, rotates out of the way, and can be worn on the left or right side. Adjustable padded headband and foam ear cups for a personalized, comfortable fit. Convenient in-line controls make it easy to adjust volume and mute the microphone. Works with Windows-based PCs and common calling applications including Logitech Vid HD, Skype, Gmail, Yahoo! Messenger, Windows Live Messenger and AIM