Turtle Beach Ear Force X31 Stereo Gaming Headset, 2.4GHz Digital Wireless (Refurbished) for $44.99

From Buxr.com on 06/01/12

Playing your favorite XBOX game with the Turtle Beach Ear Force X31 Stereo Gaming Headset gives you a significant advantage because you can hear sound cues that you can’t hear with speakers—the soft footsteps of an enemy sneaking up on you, or the click of a loading weapon in the distance. By hearing sounds others can’t, you’ll react faster and take them out before they take you out.

If you’re serious about your XBOX 360® gaming, get serious about the sound. Move up to the Ear Force X31 and become a better player while experiencing XBOX 360 games as they were meant to be heard.