Plantronics GameCom380 for $38http://www.amazon.com/Plantronics-GameCom-380-Stereo-Headset/dp/B006ZS5AQA/ref=sr_1_3?ie=UTF8&qid=1343155104&sr=8-3&keywords=gamecom
I have the GameCom 367 headset and these seem to solve the issue I had where the adjustable part of the headstrap cracked. These are metal. If they sound anything like mine the sound is really good for the price.
Plantronics GameCom 780 Surround Sound Stereo PC Gaming Headset by Plantronics
4.4 out of 5 stars (89)
Plantronics GameCom 367 Closed-Ear Gaming Headset
3.9 out of 5 stars (464)
Ear Force X12 Gaming Headset and Amplified Stereo Sound by Turtle Beach Windows Vista / 7, Xbox 360
4.3 out of 5 stars (532)
Creative Sound Blaster Tactic 3D Alpha USB Gaming Headset
3.7 out of 5 stars (161)
just under that headset on the same page listed the above. the creative is probably the best from all of em and is reduced by 60bux. well worth a try.
its not impossibale to get good gear for 50bux just rare. you certainly wont be getting audiophile headgear but passible game gear isnt beyond the scope of that price range. so why no any of the 5 above will be fine. oh and stay away from turtle beach. they are cheap and sound cheap also.. i guarentee they will be broken in some way within a week regardless of how careful you were.