Razer's Chimaera Gaming Headset Shipping In April For $200
At $200 (or, insanely, €200), they’re pretty expensive, though. I’d shop around a bit, but if you have the cash to spare, these are probably quite decent.
If surround-sound isn’t your bag (they’re “virtual” surround, but that generally sounds pretty good), you can get the stereo version for much cheaper: $129.
Pick your poison over at Razer’s site. The headset ships in April.