Gaming Headsets

[Soviet]

Try Steelseries Siberia V2 or V3. Not the absolute best for gaming, but the main thing about them is that they have very good audio quality, they're very comfortable, and they're cheap.
Useful if you also want to listen to music.

http://steelseries.com/products/audio

Oh and they also have retractable microphones with good quality.
If you're looking for more expensive headsets, V3 Prism or Elite Prism seems pretty good.

I use Siberia V2 in combination with an ASUS Xonar DX audio card, and I love it.