I can at least give you one to avoid... the Logitech G35. I honestly don't know how they can legally call this "5.1 surround". These things are little more than an over-priced stereo headset with an attached mic. I got mine because I thought I would get some kind of advantage playing the first-person shooters (ie hear someone creeping up from behind). Just hearing things to the left or to the right doesn't really get you there. My 7.1 surround speaker system works well, but these G35 headphones don't.
I've heard the Turtle Beach are among the best.