well ... to answer directly, any stereo headset above 40$ will give you the same advantage, the next stage is to get a 5.1 or 7.1 home cinema which gives you a really better advantage (a medium / good little 5.1 cost only 170$) finally, I would suggest you to go for a low-cost audiophile open hearphone plus a modmic 5 it will do an awesome job for less than 200$