Beyerdynamic DT-235 is what I'd use for under $50 for gaming. They're supra-aural, but still comfortable.
The white version is probably one of the ugliest looking headphones there is though, but does come in black.
Has anyone tried the Koss UR-40 for gaming? It's open and comfortable, so that might work. Runs about $40 locally or under $30 online. Uses the KSC75 driver I've read.
IMO gaming really needs an open headphone.
