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for gaming just get a good set of headphones
If you have a sound card and want good stereo output and don't care about VoIP (aka no mics)
Sennheiser PC350
Sennheiser HD555 (can be modded into HD595 for even better audio)
Audio Technica ATH-700
If you don't have a sound card and want simulated 7.1 surround output:
Astro A40
Logitech G35
Logitech G930
If you don't have a sound card and want true dolby 5.1
Tritton AX PC Pro
Prices will run you anywhere from $100 to $300
I've done my research before I picked up my G930. I don't know much about Turtle Beach but they are also pretty popular (more so if you own a gaming console). Hope that helps.
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