You've been oggling a new gaming headset, but the wallet isn't having it. I've been there. At a MSRP of $59.99, the AX 120 from Tritton may be the missing link.
Although advertised as a headset for the Xbox 360 with Live compatibility, there are enough attachments included to use for the PC and even Wii (audio only). Of course, no one's saying that you can't plug them into your other devices either. Especially tempting are the separate in-line controls for the mic and headphones, which is a great feature to find at this price-point.
The Tritton AX 120 from Mad Catz should be available online and at retailers... right about now actually.