What is the best gaming/music headset for ~$100

[Shavako]

I'm in the market for a new headset for my PC. I'll mainly be using it while gaming but also for music and movies. I would prefer something wireless but I can deal with wires if it's exceptional quality. In order of importance I'm looking for something with:

Great sound preferably 5.1 or 7.1 (synthetic of course)
Comfort
Good mic quality
Over the ear

The only headset I've ever bought was a Turtle Beach made for the PS3. That was a decent headset but now the right ear piece is broken off and jury rigged with some packaging tape which becomes very uncomfortable after a short amount of time. I should also mention I don't have any plans to install a sound card into my system. So what's the best I can get that closely matches what I am looking for at a ~$100 price point?

 

[real world]

I went with the Logitech G930 which is basically the wireless version of the G35, and I'm pretty happy with it. I paid about $87 for them after rebate. The software was a little buggy at first, but the newest update and interface has helped with that a ton.

The price on these is volatile to say the least. Every week or month one of the online etailers runs a special on them that drops the price down considerably. In December Logitech had them for $89 delivered. The trick is finding out when there's a special going on. If you check out Slickdeals on a daily basis, or google the headset once a day, that should tell you.

 

[Shavako]

That's one that I was looking into, the padding on the top band looks like it could get uncomfortable after a while though. How comfortable has it been for you?

 

[shonuff]

For ~ $100, hands down, Audio Technica AD700s (or if you prefer closed, A700).

http://www.headphone.com/headphones/audio-technica-ath-ad700.php

If you want to step it up a little more, I'd go with the Beyerdynamic DT880's or the Denon AH-D2000s.

 

[shonuff]

Whoops, forgot to post the $100 amazon link: http://www.amazon.com/Technica-ATH-AD700-Open-air-Audiophile-Headphones/dp/B000CMS0XU/ref=sr_1_1?ie=UTF8&qid=1326143730&sr=8-1

 

[real world]

Logitech G930 is $99 + free shipping right now at Amazon.

http://www.amazon.com/gp/offer-listing/B003VANOFY/ref=dp_olp_new?t=slickdeals&tag=slickdeals&ie=UTF8&condition=new