Beats by Dr Dre?
he's joking.
and if he isn't then i do not suggest them at all, not because i've had personal experience with them but because they have a very bad reputation.
i've been using the EarForce Turtle Beach PX21's because i have a ps3 and a pc; they're incredibly durable and have lasted at least a year even though i expected them to last much shorter.
unfortunately, they use a headphone and a usb slot (instead of a microphone port) to be plugged into a pc.
microphone quality is excellent, so says people i talk to on skype as well as when i record game footage.
one problem is has is that it does leak sound very easily, but it keeps outside sound out very well. not sure why.
you can usually get one from a gamestop, if not amazon has them.
http://www.amazon.com/video-games/dp/B002BU0DPEit's regularly $79.99, but from amazon it's $52.49 right now and also has a free shipping.