Honestly go cheap, or get a decent set of non-gaming headphones and a mic. Had this set for nearly a year and they are so comfy and better than a lot of friends who have expensive mics
Sennheiser PC37X. High caliber angled drivers you find in very expensive audiophile headphones. Dont fall for the 7.1 surround sound gimmick. Do some real research and you will see why its BS.
I use Corsair Void USB headphones and they do just fine. Had a $50 Amazon gift card I got from work and only ended up paying $24 of my own money to get them.
strictly gaming? if not just look into headsets with clarity in sound that appeals to you. you wanna hear mostly bass in most competitive games. but i still have my g933 headset and its treated me nicely but i use my audio technicas about 98% of the time