the sennheiser pc360 is 160€
http://www.mediamarkt.nl/mcs/product/SENNHEISER-PC-360-... and is well respected for good audio quality and good microphone quality. they are a bit light on bass but if you use the adapter cable (basically its just a 3.5x2 3pole to single 3.5mm 4 pole splitter) you can plug it into your ps3 controller and use it like any other console headset. certainly a good choice.
the sennheiser hd558 is 150€
http://www.mediamarkt.nl/mcs/product/SENNHEISER-HD-558,... and is well respected as a headphone for gaming. it has a bit more bass then the above pc360 as well as its more expensive cousin the hd598 but less of a soundstage. you would need to buy a microphone for these however you can attach a "modmic" or if you click "headphones" in my signature you can do the "how to add a microphone to any headphone" tutorial to use any noise cancelling boom mic on them. they are not virtual surround so either your motherboard or soundcard would need to support that. if you dont have support then even the xonar dg ($30 usd card, not sure what it goes for in € on the european market) will add the option however its about the same quality level as onboard sound.
this thread is similar to your own and you may want to read it...
http://www.tomshardware.com/answers/id-2250359/recommen...
if you want *cheap* then the siberia v2 full size are very well respected. the gamecom 780 is also respected for build quality and sound quality however a few people note software issues so you may want to research it further.
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i'm not sure why that other guy recommended a cheap pair of headphones with the rather expensive astro mixamp an a cheap clip on zalman microphone. at least here in the usa such a setup would cost $170-180 which is pretty easy to beat.
-while for the price ($40usd) it seems to be fairly decent in terms of value for your total budget that would be spent on everything you could do better.
-the astro mixamp is both an external digital analog converter and amplifier which supports virtual surround. its also rather expensive for doing this as well and normally goes for $100-140usd. you can get cheap soundcards for $30 which will do the same thing (but which dont have as good quality) or decent soundcards for $80 which will do better than the mixamp for cheaper. the mixamp only makes sense if you are gaming on a laptop where you wouldnt have the option of a soundcard.
-the zalman clip on microphone is also well known for picking up every single background noise in your room. while it certainly works it has a great many flaws which make it less than ideal.
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personally i do like using studio headphones over headsets so i definitely see where he was going with his recommendation and agree with what he is saying but not the products he recommends.
$100 headphones with a $60 soundcard and $20 microphone (in $usd) would be about equivalent in cost and is a better matchup.
if you have a decent motherboard, such as the high end ones from MSI they have built in SBX virtual surround and decent amps which will power headphones so you wouldnt even need a soundcard if you did not want one and could spend more on headphones.
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just a few opinions...