Way over budget, but I got my Siberia V2's for $80 (canadian) total. I have had them for over 6 months now, and have never experienced any discomfort even when wearing them with earbuds underneath. The hidden mic is great too.
Now you can stay focused on your game using with the Creative Fatal1ty Gaming Headset. This lightweight piece of gaming gear hugs your head and ears with plush velvet and fabric padding. That means you can battle for hours on end. Commands, expl...
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The X12 is the definitive headset for gamers seeking amazing game sound, crystal-clear communication and enhanced comfort - all at an unmatched value. The X12 features massive 50mm speakers, delivering superior audio quality with crisp highs and d...
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For just a teeny bit over budget you might consider Ear Force headphones by Turtle Beach. These are very highly rated headphones across the board and I think they give the best bang for your buck.
They have an in-line amplifier that gives you quick access to your in-game controls. They are also very comfortable and well made. I like the microphone/monitor thing they have going on, too. This makes your headphones act like your own personal monitor, so you can actually hear your own voice in the headphones as you speak.
Ask anyone...these are great headphones!