Logitech G35's.
Reasons:
If you're a hardcore gamer/competitive, like me, you'll love the 7.1 surround. Yes, it's not real, but it's truly lifelike. I know where enemies are in CS:S from a long way away. I've been called a wallhacker nearly every game, against competitive people who don't usually accuse, and so has my clanmate, who just got a pair.
Good clear mic, with fun voice distortion options, I love the chipmunk one.
Customizable G keys, like most other Logitech products. Set them to the voice changers or open WMP, stuff like that.
Volume wheel on side. Perfect.
Mute button for mic AND auto muting mic when in standby position. No more people hearing you arguing with your mum :)
Dolby switch, switch between stereo 2.1 and 7.1 surround on the go. Stereo is a bit better for music.
Tough cord, interchangeable pads, comfortable snuggle fit, fit perfectly over your ear, I use them >17 hours a day, I don't get sore anything.
THE SOUND IS JIZZWORTHY