With a certified frequency range from 10 Hz to 40 kHz, the Sharkoon SKILLER SGH50 gaming headset provides an excellent audio experience for more than just online or offline battles that require accurate reproduction of explosions, footsteps, or engine sounds. Those interested can already acquire it for less than 60 Euros (US$68).
https://www.notebookcheck.net/Hi-Res-Audio-certified-Sharkoon-SKILLER-SGH50-gaming-headset-now-available-for-59-9-Euros-US-68.594115.0.html
For 59EUR don't expect killer sound. Hi-res logo is a marketing bullsht. For 20EUR more a pro grade product, like the AKG K361 with a mic will be always a better buy.
Hi-Res is the new THX. Marketing slogans.