VL checks out this relatively affordable headset.

"The Arctic Cooling Arctic Sound P321 Headphones are a USB circumaurul headset designed with Music and Movie lovers in mind. They are lightweight, and comfortable to wear for long periods, even if you have goggles like me. The sound quality can be a little low to begin with, especially at high volumes (over 90%) but this depends on what you are listening too. A little EQ correction helps here, although you have to be careful you don't over cook the high frequencies. The Mid Range is quite strong and most won't need to adjust this. The bass levels are a 2 step adjustment. "



Link: Viperlair