Some suggestions for "gaming" headphones:

ATH-AD700s. (Open backed, leak a lot of noise.)
ATH-A700s. (Closed back, don't leak much/any noise.)
Sennheiser HD555s. (Not quite as good for gaming as the two above mentioned, but are usually better for music.)
JVC RX900s. (Cheaper than most, fairly bass heavy, but it clouds over the mids and highs.)
JVC RX700s. (Less expensive, and a much more balanced pair of headphones than the RX900s. There are a lot of mods to make them sound a lot better/more balanced.)
Sony MDRXB700s. (Good headphones. Wide sound stage, great for bass heavy music, HeadFi love them.)

Ultrasone make good headphones too, generally good for bass-heavy music such as Trance, and have a wide sound stage.
If you want a mic, get a Zalman Clip-On mic.


The JVC headphones are closed back, and the Sennheiser HD555s are open back. Open back headphones leak a lot of noise out the way, and let a lot of noise in the way. Closed back are better for noise isolation, and listening to music in public, or in close proximity to others.
Any of these headphones will provide MUCH higher audio quality, clarity and positional audio than "surround" headsets.

Though, a headphone choice also depends greatly on their application (gaming, music, etc.) and what music they're going to be used with, what other equipment and budget.