Have been watching this for ages on CamelCamelCamel and it recently dropped from £90 to £75 (the lowest it's been before). Still £90+ on other stores.
Probably the best-reviewed wireless headset for the PC under £100.
100% fully wireless, for crystal clear game and chat audio
DTS Headphone:X 7.1 Surround Sound
DTS Surround Sound modes to bring out the best from your games, movies and music
Booming, high-performance 50mm Neodymium speakers
Superhuman Hearing audio preset which gives you the competitive advantage of hearing enemies before they come into view
Mic Monitoring lets you hear your own voice in the headset to avoid shouting
Personalise audio to your liking with four EQ presets
Removable, high-sensitivity boom mic picks up your voice loud and clear
Audible voice prompts from the headset so you always know what setting you've selected
Built-in rechargeable battery that delivers up to 15 hours of wireless gameplay
Included mobile cable for mobile gaming, listening to music and watching movies on any mobile/tablet device