The Sharkoon Skiller SGH10 is, from my understanding, an update and a straight-up replacement for the Skiller SGH1, which is (or was) a popular option for gamers on a tight budget. The Skiller SGH1 seems to be out of stock everywhere I looked, yet the Skiller SGH10 currently seems to be available only in Europe, where it was launched with an MSRP of only €20 ($22). While that doesn't necessarily make it the least expensive gaming headset on the market, it's possibly the cheapest one whose manufacturer you've at least heard of.
What strikes me as somewhat strange is the fact that the Skiller SGH1 was selling for anywhere from $30 to $40. Meaning the updated model is significantly less expensive, which is a rare occurrence nowadays. It also made me wonder what Sharkoon had to do to bring the price down even more. Unfortunately, I never got a chance to try out the Skiller SGH1, so I can't provide you with a direct comparison, so we'll examine the Skiller SGH10 as a unique product. Of course, given its exceptionally low price, I'm diving into this review with my expectations adjusted accordingly.