Best gaming headsets

Logitech G35 $89, I love them. They are USB too, so you don't need a sound card, which most others do require (3.5mm jack). They have 3 different size headbands to find the right fit and the ear cups are big and comfy. They have Dolby Headphone technology, most don't. This makes the sound develop "outside" your head and not "inside" your head, making it much more surround-like and less fatigue. 7.1 as well. The cord is very long, no worries there. Has good software too. Bass will cut out if you make it too strong, that's the only gripe, but it's acceptable. Highly recommend.

EDIT: The wireless version, Logitech G930 is on sale at Amazon for $105 You simply can't beat that!

I have a Corsair HS1A (USB version is HS1) and It's awesome. Not true 5.1 surround sound but It does sound like it. The sound is good and people around you shouldn't hear much, they're good for that too. The best thing though is the comfort, easily the most comfortable headset I have ever worn. Lastly, I'm told the mic is very good.

well the corsair HS1 look interesting, i wonder how they compare to the medusa

so i finaly went and got steelseries siberia and ended up returning them the next day because i got a big head and they were just crushing up mine and finaly got the steelseries 5h v2 which I find they are really comfy and kinda good for positioning however sucking for music but that's not why i bought them for anyways....

Turtle Beach x11 will be your best choice. I promise they will outperform in all aspects. I have em and i love em. 7.1 Dolby Surround, comfortable, affordable, and you will be able to here explosions, footsteps and bullets wizzing over our head with BF3. On ocassions you will turn around responding to a sound thats simulated behind you lol.