I have two pair..
One is a pair of Microsoft LX-3000 media headset.
I got it for the mic about six years ago for $30. It now goes for ~$23 on Amazon.
It really is the best value headset out there in my opinion.
First of all, the **** is durable. I have not been gentle to them at all and they show almost no signs of wear.
The sound is balanced. I mean, none of it is very good. It sounds decent with a good EQ, but the USB interface I think is what makes them as good as they are.
But it doesn't really have a weak point. It isn't like you think "Wow, the bass is just mud on these.." or "Where the mids at" or "The highs just sound dull or covered with tin foil"
It's more like listening to a poorly encoded audio file.
Great for gaming, travel, or casual use for those on a budget. I recommend them.
The other is a long-term borrow pair of AKG K240 Monitors.
They have absolutely beautiful highs and mids, but their mid bass and sub bass is just gone.
While it's perfectly fine for rock, acoustic, classical, and 80's synth, (the music of the days they are from) they suck for dubstep and hip hop as half the song is missing, and the subtle bass undertone is a large part of good dubstep. It sets the mood for the whole track.
They're a little awkward to wear since they're huge, but I really like how the band flexes so much.
The open back design is a problem in the real world. Fine in a studio, but...