wow a thread i can get my teeth stuck into - yessssssh
right gaming headphones.
First and foremost - you need to let us know what you play and obviously where you play it.
is it an FPS - where hearing crucial sounds are the key?
is it an rpg - where sound is the background?
is this for home use or for Lan - as that will give the destinction between whether you require closed or open.
personally ive been playing games well since i was far too young. and the boys/gals above have eluded to the right facts. that first and foremost you require a good gaming rig.
so my way of working it is thus.....
a high spec pc - which requires a large hz powersupply - good chip and lots of ram (ballistix or similar)
that leads on to your graphics card(S) of which for modern games you need at least dx level 10/11 cards.
then you need an independant sound card - the current winnars atm are the Asus Xonar St (headphone only), xonar D6 -7.1, and the X-Fi fatality range
I have an ST - as it comes with its own headphone amp - however if you get the D6 or fatality you will want to have an AMP/mixeramp.
as for games - i play a mix but my main is Counterstrike - and i go off to lans to play it -and for me a headphone that can pickup the treble is key along with fast response times. and more importantly a closed cup or some form of noise cancelling.
basic gaming headphones are ....
SteelSeries 5hv2s - a closed cup - high treble collapsable headphone
Icemat Siberias v2 - open design - treble headphone.
Roccat Kave - closed design and incredibly faithful to surround sound.
Sennheisers - they do a fair few - all good - with closed and open options.
to name but a few.
now most of these are the sub £200 range -. Above that your heading into audiophile territory and your now no longer really looking at gaming specific headphones.
but if your going to Lans - and you really have money no object - you can go for something a bit quirky - and ive seen them used by the pros in the World Cyber games finals
and wierdly enough they are not audiophile headphones at all - they are infact Sennheiser PILOT headphones - £600-£800 fully noise canceling - over ear headphones with a mic.
However - First comes a solid soundcard - and having used most of the x-fi range and an auzentech and the xonar s - i would point you toward the Xonar ST .