I don't know how it compares to other headsets, but I picked up a Logitech G230 for about $30 bucks at Best Buy. The sound quality is good and the mic works well (my brother thought I was muted when I didn't talk for a while). They are also pretty comfortable, they cover your entire ear and the padding on the top lets you wear them for a long time. The cable is really long, which is a nice feature for me, I hate headphones with a short cable. I would recommend it.
Check out Superlux HD 681 Evo. They're not that well known but for its price (should be around $50), it's pretty awesome. Plus, they're open headphones so you get a wider soundstage (good if you game). You would have to get a separate mic for it though.