Best headphones/set for $60-100?

Dear highly respected community of Tom's Hardware,

I want to buy a headset/headphones for when I'm gaming for at least 4hrs at a time, so 2 very important properties in descending order of importance are:

·Comfort
·Sound quality (for gaming)
·Good Performance rice ratio

I'm looking for good bang for buck, so I want a really comfy headset for long gaming hours, but I'm willing to pay just that extra more if it really makes a good sound quality improvement,

So my budget is between $60-$80 but like I said, if it really is a great improvement in sound quality, and still keeps the comfort, then I'm willing to pay up to around $90-95 but definitely under $100 no way I want to spend that much.

PS: I have some ideas of headphones I like myself, but I'd first like to hear you guys' brand recommendations and such
Remember: Bang for buck! (High performance rice ratio)

Thanks a lot for your time