Sandberg expands its headset lineup with products starting at a budget level, all the way reaching mainstream. The Danish company offers a headset starting at 27 euros now, which would be the Twister. 

At 40 euros you can have a peek at the Cyclone and Blue Storm Wireless as well. The more mainstream headset will be the Cerecho at 50 Euros. 
Common to the headsets is the five-year warranty, great sound, beautiful designs and pleasant comfort even during many hours of gaming. All at very affordable prices.

• TWISTER is the entry level model, which, despite the low price, offers really nice sound, a good microphone and headphones with LED light. Connects with a regular headset jack.
• CYCLONE can satisfy almost any gamer with virtual 7.1 Surround Sound, a great microphone and USB connectivity. Cyclone has USB connectivity.
• BLUE STORM WIRELESS is a really strong candidate for a wireless gaming headset with Bluetooth connectivity at a low price. There is a rechargeable battery included, great sound, a good microphone and a light in the headphones. 
• DERECHO is the top model with amazing virtual 7.1 Surround Sound, crystal clear microphone recording, Bass Vibration, multi-coloured LED light in the headphones and connectivity with USB.

I added links to the specific models if you like to check them out.