I was pleasantly surprised by the Plantronics Gamecon 780. Even the dolby headphone on it is pretty impressive.
It's a USB powered gaming headset, very well built, plantronics microphone is top end and makes it sound like an audio recording rather than a phone call, even on skype, relatively flat frequency response compared to many of the "gamer headset" offerings out htere, plenty loud enough, and software/driver doesn't take over your system and install a ton of memory resident programs.
I got mine for $50 and got a pair for my wife, it works really well. They are decently comfortable with the only negative being the square earcups. Imagine a square DT770 and you will get the idea.