Personaly Im using the kingstonHyperX Cloud II
-EXTREMELY comfortable
-Very clear sound with a base that is not to low and not to high
-7.1 surround sound (U CAN TURN IT OFF AND ON)
-Comes with a mic that you can attach and dettach
U can get it on amazon right now for only 95 $
http://www.amazon.com/dp/B00SAYCXWG/ref=wl_it_dp_o_pC_nS_img?_encoding=UTF8&colid=F1PYWHK08TKZ&coliid=I3LVUBD7K2ZRX7&psc=1