After 4.5 years of using turtle beach x12's they are about done. I need a new headset and my budget is $70. I don't need the best of the best, I just need something similar in quality to the x12's. I really liked this headset and I was considering just buying a new pair of them, unless someone can convince me otherwise.
I would look at the razer kraken pro and if you like turtle beach there are some higher end ones around 70-80 that look nice I used to have a pair of x11s and there were my freind still uses them.
http://www.newegg.com/Product/Product.aspx?Item=N82E16826104450
The Logitech G35's are really, really good for gaming. And for $65 it's a steal. I wouldn't worry about refurb items. Oh, and it will only work with PC. (
Right now I'm looking at these http://www.newegg.com/Product/Product.aspx?Item=26-816-005&SortField=0&SummaryType=0&Pagesize=10&PurchaseMark=&SelectedRating=-1&VideoOnlyMark=False&VendorMark=&IsFeedbackTab=true&Page=2#scrollFullInfo
And the Logitech G35's got awful reviews on newegg. Most of the issues were with the refurbishing. I only play PC anyway so I don't need them to work for anything else though.
I hear good things about the siberia v2s. http://www.newegg.com/Product/Product.aspx?Item=N82E16826249083