Well that really depends on where you live and what's available there.
Also you can get a simulated 7.1 surround (HRTF) headset or the very expensive 7.1 headsets that actually have all the drivers needed to reproduce 7.1 surround sound.
I've had experience with Logitech and Razer's HRTF 7.1 setups and both worked well for me. However due to the nature of HRTF, if your head isn't in the "normal" range or you have oddly shaped ears, it may not work for you.