I have eDimensions "Force Feedback" headset. Thing vibrates with bass - very cool effect. Very comfortable headset, great quality sound, less than $40 on NewEgg.

Logitech makes good ones as well, as long as you don't have a big head. Thier headsets aren't very adjustable and I find them way too tight.

Plantronics makes very good solid headsets that, like my eDimensions setup, are very rugged and can take abuse.

I've heard good things about the Seinnheiser (I know I spelled that wrong, sue me.)

But, I've been using my eDimensions "Force Feedback" setup for .. going on three years, and finally had to replace them (with one of the same model) because the mic had worked itself loose.