[Pm@c]

My friends mom came to me asking for advice on a headset for Christmas, and she only wants to spend around $40 bucks. I was wondering what the best option would be for gaming (I know a $40 headset wont sound the best, but this guy isn't exactly an audiophile)? Should be comfortable first and foremost, and it has to be a headset so we can talk through the mic when gaming (would be mostly for PC, but if theres anything that also works with an Xbox 360, that would be double nice). 
 
Any suggestions, is it even possible to find something like this in this price range? Personally I own a DT770 80 ohm and a DT880 600ohm, so I know how expensive this stuff can get, but its hard to convince a mother that her son would like a $200-$400 pair of headphones.

 

[Parak]

Here you go.

 

[LiIy]

I like the tactic series over the turtle beach, but the alpha went from $33 to $50 overnight on amazon so cant reccomend that now