Worth the price?

Logitech Premium Stereo Headset - 9675130403 : Target

I got a giftcard for target, and they don't have those in store should I buy that? Is it worth the price?

I'd say it is

The one I have is an older model but I got it at Wal-Mart for about 25

I just checked this one on circuit city and its 27 dollars there..