Logitech G35's, if you can find them for less than $150. 7.1 Surround sound, microphone and buttons on the side which you can use to launch iTunes, Winamp or do other fun stuff like voice morph. The sound quality is great, and they completely cover your ears as well. They're some of the best headphones I've ever had, I'd really recommend them :) The only downside is that they're usb only, but if you're gaming at your PC that might not be so much of a problem.