I've been using a Logitech G35 for almost a year now, and I couldn't be more dissatisfied with it. It produced extremely low quality sound (which I think was on purpose) when surround sound was set to off, and it was also the most uncomfortable thing I had ever used. The metal head band clamped on my head so hard, I always had a headache that wouldn't go away. Even my vision got blurred sometimes.
Two days ago, the inevitable happened, I broke the left ear piece while I was trying to widen the band by force. I wasn't upset by this, in fact I was happy. If I wouldn't break it by mistake, I'd certainly do it on purpose some day. I'm back to using my Microsoft LifeChat LX-3000 now, which sounds surprisingly similar to G35 and is much more comfortable, but I need something better.
Gaming-wise, I don't really care about surround sound, stereo is enough for me. The same goes for movies, I'd rather watch them on my home cinema (which I don't have yet lol) if I wanted surround sound so badly. The most important thing for me is music. And of course, I need a mic as well (G35's mic was really good, and LX-3000's wasn't that bad either).
I can't decide whether I should go with a USB headset or a headphone + external mic combo. To be honest my experience with G35 made me lose my faith in gaming headsets, as it was considered the best one by many people. And if I choose the second option I'll probably have to get a sound card as well, which will make that option far more expensive.
Which option would you suggest? Would I'm willing to pay about 200-300$ for the second option (and I think I'd go as far as 400$, but only if I really have to), but I won't go further than 100$ for the first one. I've already paid that much and look where it got me :P