TOP gaming Headset !

Have a look at the Steel series Siberia or the Creative Fatality Headsets - i own one of each and found them both to be very comfortable to wear and very reliable to use each has there different pros and cons

http://www.amazon.com/s/ref=nb_ss? [...] es+siberia

http://www.amazon.com/Creative-Lab [...] 198&sr=8-1

@ smacks:

The Creative Fata1ity Headset is mediocre at best. Its the only decent headset I have owned, but the Cable twists and wears with time. Not only that, but the the muffs on the set itself are shallow so your ear may become sore from rubbing against the speaker over the span of many hours. from what I have heard, Turtle beach brand headsets are pretty good:

http://www.frys.com/product/568733 [...] IN_RSLT_PG

if you are looking for a headset with good soundquality DO NOT go with 5.1 or 7.1 headsets there overall , sound positing is quite astounding and unmatched , but there overall sound quality is preety bad . stereo headphones on the other hand have extremely good sound quality and preety decent sound positioning aka ( sound staging ) , i personaly do not suggest 5.1 or 7.1 for gaming comp setup's becuase your games that you play range more from games like RTS and MMO which does utilize sound staging very much , and u also listen to music 5.1 and 7.1 are more for a ps3 or xbox where ur playing mostly FPS and dont care about the sound quality