I find it hard to believe that the Rosewill Nebula GX30 costs as little as it does considering its performance, comfort, and build quality. For a mere $37, you get a better gaming headset than you could ever hope for. It's made out of metal, memory foam, and pleather and has RGB LEDs (if that's your cup of tea - if not, they can be turned off with a flip of a switch); it also supports pretty much any platform you could connect it to. It even has replaceable ear cushions, which is something every headset should ideally offer, although not many do.

More importantly, it sounds surprisingly decent both while gaming and listening to music. Even though it's not refined enough to enable you to detect your virtual enemies with extreme precision, its sound isn't overengineered or too focused on nothing but the bass, so it will happily tackle a wide variety of game and music genres. The microphone positively surprised me as well - it works perfectly fine with no boosting and offers one of the best performances in the sub-$50 price bracket.

I have no problem recommending the Nebula GX30 to anyone who's after a good and versatile headset but doesn't have a lot of money to spend. It's made so well that it should have no trouble serving you for years to come and performs in a way that makes sure you'll never really be aware of just how little you spent to get it.