So firstly: I've noticed a lot of people recommending surround headsets. STOP IT. They are a bad idea no matter the price range; I'll explain the how and why.
Why you should NOT buy surround sound headsets:
Drivers:
Basically means the speakers inside the case.
6 drivers in a pair of $120 headphones = 6*$10 drivers and a pricetag for gaming headphones.
2 drivers in a pair of $100 headphones = 2*more expensive drivers and markup. (for simplicity sake, take it as expensive = better)
Basically this means you're paying money for a collection of bad speakers inside a headset, which will interfere with each other creating an overall muddled and confusing sound especially in games where all the speakers are going at once. Meaning that what you get isn't necessarily surround at all. In fact the speakers are so close to your head the only benefit from having 6 of them is.... well... I'll get back to you on that one.
Build Quality:
I have used the following surround headsets, among others:
Zalman 5.1
Medusa 5.1
Razer Barracuda 5.1
Tritton 5.1
All exhibited extremely low quality casing, cords, connectors and very low comfort. Zalmans broke within the month. Medusa's last a bit longer, but fall apart around the half a year mark. Razers fall apart upon unboxing, if they make it that far it takes them a week or two to basically crap themselves (friend's replaced a pair twice in as many months). Tritton take about 2 months to become totally unusable.
Guess they aren't even sturdy for the whopping price tag are they?
Sound Quality:
Sound problems change from headphone to headphone, but here's a few that are common with surround sets:
Massive treble.
Muddy/flat bass.
Tinny sound due to having several speakers in an enclosed space.
The cheaper drivers also means less detail. Universally true. Combining a bundle of cheap speakers in a closed space really was a good idea now, wasn't it?
So what's the point in spending your hard earned dollars for lifeless sound, fake surround, poor build quality, uncomfortable headphones; when you can buy a cheap pair of stereophones that will last longer, sound better, give better directional and are mostly more comfortable aswell? There's no reason to buy a surround headset. Believe me I've owned them, and used other people's; from a price range of 60 bucks to 250. None warrant a purchase.
Side Note: USB headsets are just as bad, yes they are! Combine them with surround and you're burning money.
[Final Note]
LOL: G35's/Gamecom 777's only warrant immediate offload into the nearest trash recepticle.