the a40's are a solid set of cans but I agree with coolitic's recommendation on the soundblaster model. The Tactic 3d rage is a good buy for $100 and have a surprisingly long battery life .
If your cap is $160 though, know that you also have the option of bumping up to the Tactic 3d Omega
- they're similar models (both usb wireless, 50mm drivers, etc.) but the omegas are cross-platform. i play a ton of xbox so it's a nice plus, but if you're not a console gamer then it's not too important.
the glowing lights on the earcups look pretty sweet too
best of luck with your decision buddy