Things to consider
First of all paying over $100 for headphones is stupid. Its just so you can show off.
Here is a list that varies in price:
1.See Sennheiser HD570, are supposed to be awesome, but they are not gaming headphones. Real gaming headphones have a mic (Sennheiser PC150 are gaming ones with a mic). Atleast for the hardcore gamer this can be a very important feature (roger wilco, team speak, etc...) Most Sennheisers have great audio, but they lack a mic, unless you use the phone communicating ones, which defeats the purpose when your looking for quality audio. Do not waste your money on unnecessary crap, if you do not care for a mic get Zalman 5.1 (ZM-RS6F). They can be bought for $42-$50. Now save those $75 extra dollars, get yourself Battlefield 2, when it comes out. You will still have $35 dollars get yourself the Thermaltake Extreme Giant III vga cooler, and kick @$$ all day online. That or save more money and get Sennheiser PC150, they are not as good though.
2. Second suggestion, because Second is the best, this is what I got, Plantropic Gamecom Pro 1. These babies are nice, I can tell which direction the noise is comming from with these babies. In Americas Army, and Battlefield I whoop *** because its hard to sneak behind me. Though I am think of trying this baby out: Altec Lansing AHS602. This baby is suppose to be awesome. Just do not waste more than $100. Remember there is only so much you can here.