Turtle Beach are good, I like the one that has a sub built into it!
I myself however am a Razor man and bought myself the new Razor Megaloden! And i tell you what, Unfrigen believable sound and comfort levels. Its pretty bulky but very sturdy and the mic works just fine. The only thing is that they are a bit over your budget, i got mine for $175. Hope that helps. You can get allot of good head sets for under $150 though so just have a browse through turtle beach, razor websites etc. You'll find something