I have been researching for the past two weeks now and I've ultimately come to the conclusion that I need a more informed opinion.
 
-Priorities
My budget is roughly $150, meaning I don't mind going a little higher or lower. They will be primarily be used for gaming, but I also listen to a lot of music over the internet. (YouTube, Pandora, Spotify) I DO NOT want a MIC attached to the headphones as I will be buying a separate microphone of better quality. I'm have not chosen the mic either but my budget is around $50 for the mic alone. One other note is that I would put COMFORT over quality of sound. My current headphones are incredibly uncomfortable, giving me a headache within 30 minutes of wearing them.
 
-Wants, not needs
If possible I would like surround sound. I have never experienced surround sound in headphones but if it works I think it would be a fun experience. I also would prefer them to be wireless if possible but I understand if it wouldn't make sense to pick a certain wireless headset over a superior wired headset of the same price.
 
While I currently could not afford an amp, I would be willing to buy or build an affordable one at a later time. Recommendations would be appreciated. Thank you in advance for your time.

What are your current headphones?

When you add lots of features (surround, wireless), but you have fairly tight price restrictions, then you will have to pay for the features somehow - and often that is in quality sound, build quality and comfort. So, ignoring the extra features, some of the typical choices might be the Brainwavz HM5, Takstar Pro 80, Audio Technica ATH-M40X, Sennheiser HD558, etc. You really did not say whether you need open or closed headphones. Open will leak sound, closed will block sound.

Depending on the importance of wireless and your need for comfort you may like the Sennheiser mm 500-x headphones from Amazon warehouse used for $130. Very comfy and thought I didn't get too much time with them (short demo) they were nice for average music listening and people seem to like them.

billybob_jcv said:

What are your current headphones?

When you add lots of features (surround, wireless), but you have fairly tight price restrictions, then you will have to pay for the features somehow - and often that is in quality sound, build quality and comfort. So, ignoring the extra features, some of the typical choices might be the Brainwavz HM5, Takstar Pro 80, Audio Technica ATH-M40X, Sennheiser HD558, etc. You really did not say whether you need open or closed headphones. Open will leak sound,

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I would prefer closed. I am currently using a pair of turtle beach x12's that my wife bought me a few years back but I'm looking to upgrade into something better. The wireless and surround sound features are not a priority for me. I thought the surround sound would be cool and the wireless only seems to be more convenient. I saw the Sennheiser RS170's but I'm not sure if they would even work on a PC. I will look into the ones you suggested though thank you.

Sure thing. Well if you want closed with good sound for what you need, the dt770 or audio technica M50s should be satisfactory I find. Look in to those! If you would like a safer sound, Sony mdr-1r or Sennheiser momentums may fit your bill! If you STILL are having trouble, I would say the K545 are hard to not impress for the price. Build quality and comfort on them are Great as well! With a a few of these choices you could get a fiio e10k or a fiio e6. Good luck bud.

milk said:

Sure thing. Well if you want closed with good sound for what you need, the dt770 or audio technica M50s should be satisfactory I find. Look in to those! If you would like a safer sound, Sony mdr-1r or Sennheiser momentums may fit your bill! If you STILL are having trouble, I would say the K545 are hard to not impress for the price. Build quality and comfort on them are Great as well! With a a few of these choices you could get a fiio e10k or a fiio e6. Good luck bud.

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Thanks!

You might have a hard time finding either the DT770 or the M50X for under $150.

billybob_jcv said:

You might have a hard time finding either the DT770 or the M50X for under $150.

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I don't mind going over budget if its worth the money.