The Gaming Audio Series HS1 USB Gaming Headset is designed for gamers who are serious about audio. Massive 50mm drivers deliver serious gaming punch, without sacrificing the sparkling sound quality you need to enjoy music and movies. Dolby® Headphone surround sound gives you a competitive edge, and the noise-cancelling microphone ensures that your teammates and opponents hear you loud and clear. Extra-large earcups and fabric covered memory foam earpads provide a firm fit and excellent noise isolation without binding or pinching, so you’ll keep your cool and keep your head in the game for hours of playtime. The extra-large inline volume and microphone controller
I personally own this set myself and find them to be very good. They provide very good sound, simulating 7.1 surround sound. They are very comfortable to wear and the microphone works well and doesn’t pick up too much background noise.
If you are looking for something of a higher quality, but don’t want to spend $200 on a headset, these are a great option. They provide plenty of features for a more reasonable price.