TechPowerUp posted a review on the Rosewill Nebula GX10
A quote from the article:
The most inexpensive gaming headset offered by Rosewill, the Nebula GX10, costs a mere $20. For that price, it offers surprisingly solid build quality, is comfortable, and even has a lighting system. The sound quality isn't spectacular, but for just $20 dollars, you could hardly ask for more.Rosewill Nebula GX10 Review @ techPowerUp