Originally Posted by NA Blur
I really like the Ear Force Turtle Beach x12 because they are a low cost option that deliver seriously good sound.
The tend to stop working after a year or two of use, but at $50 or less you can by two and have a backup.
I bought a pair solely for the microphone use and couldn't stand the sound, myself. I think it sounds too bright and kind of like tinny if that's the word for it. I also don't think it's very comfortable; I had to take it off after between matches. For $50, considering it includes a decent microphone, I'd say it's worth it, but only on a $50 budget. For $100 there are better options than buying two just because one would break in my personal opinion. They do break very easily in my experience, mine broke after a year of light use and my friend's broke after 6 months of almost every day use.
My personal favorite Headset for under $100 is the Logitech G930. I don't think it works with consoles though, if that's what you're looking for.
For consoles under $100, the Plantronics RIG is awesome. I prefer using it over my ATH-M50's while gaming at my friend's house, even.