Sharkoon releases a budget headset that can be bought for just 18 EURO. Granted it's not much to look at, but for the money it could be a steal. It has 40mm drivers, in-line volume control and a microphone with mute function. 

oon announces its RUSH ER1, a new gaming headset with a MSRP of just 17.99EUR. It has a closed design with 40mm drivers, in-line volume control and a microphone with mute function. One drawback perhaps is that it's only available in a white/orange color combination and not in more neutral colors.
Perfect for beginners: The low-priced RUSH ER1 Gaming Stereo Headset features 40 mm drivers and offers a pivoting microphone plus cable integrated volume control, including microphone mute function. The stylish design of the headset is aimed specifically at gamers.

Soft ear pads and a padded headband guarantees a comfortable fit, even during long gaming sessions. The circumaural headset in a closed design is suitable for PC gaming, multimedia and voice applications, for example TeamSpeak. The ER1 connects via two 3.5 mm stereo jacks, each respectively for microphone and sound.