Samson SR850's are AWESOME for the price. Only negative is the pleather pads they come with (if you don't like them) and a bit of microphonics.
A set of replacement velour pads fixes that.
Extremely comfortable (just bend the metal bars if they clamp too much)
Not sure on the price where you are, but I got 2 sets of SR850's delivered to Australia for about $60 plus 2 sets of velour pads for about $20 (I think it worked out to about $38 each for cans and pads setup)
They are that good and cheap to the point that I'm tempted to buy a set to send to MLE to pass around down the chain for reviews.
If I had to choose between decent cans or decent processor/dac/soundcard for gaming I'd go the decent processor and get these cans every time.
Hell - postage on these costs more than the headphones (I think it was $9.99 plus $20 postage or something stupid - get 2 sets like I did and sell 1 set to cover most of the costs)
MLE (or any of those in the gear rotation loop) - seriously - if you can organise to get a set (for around the prices I'm finding them at), review them and pass them round with the other gear for others to have a listen to, I'll send you the cash (paypal etc) - I got mine from:
http://www.ebay.com.au/sch/wang_yifei/m.html?_nkw=&_armrs=1&_from=&_ipg=&_trksid=p3686 (can't remember which superlux pads fit the SR850's - it's late, I'm sleepy - they were hand stitched, fit, comfy, cheap - I think they're the ones on page 2 - the 660's etc, but don't quote me)
Edited by raband - 1/27/13 at 8:35am