Best gaming headphones for ~100 euros

Hey all,

I am looking for advise on a good gaming headset that goes for about 100 euros or so.

I was thinking to get something with surround, i checked some forums and reviews and stuff, but i decided to start my own thread to get more up-to-date information.

So my criteria is more or less the following :

* Surround sound capable
* Very comfortable - since it will be used for gaming, it should not hurt/boil my ears after one hour of usage.
* Good sound quality - well doh...

So far i have only found the Steelseries 5h or 7h as possible candidates.

I was also wondering about the USB soundcard thing that they offer - is it any good, is it useful, does it provide better sound than a standard asus onboard sound card?

And lastly, concerning surround headphones - i've never tried any of those really, so i was wondering if it actually "works"? Do you get a real surround sensation, on such a level that it changes gameplay? I am looking at those only because i am hoping they do provide such an experience, since i ain't got the space to install a standard surround system around my PC.