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Give these a look.I believe they are the ones that I have. I haven't used them in a few months, as my wife has me busy remodeling the kitchen. One thing I liked is that it came with a USB adapter so you could go USB or use the standard audio jack on your sound card.
Personally, I like the USB. I played MMORPGs, and it was nice to let the game come out of my speakers and have the voices for people I was speaking with in ventrilo in my headset. With a USB headset, you can do that becuase you technically have two sound cards at that point. It's all preference, but with these you can actually try out USB -- if you don't like it, you don't have to buy another headset, you just remove the adapter.
Fatality headsets are very comfortable and have pretty good sound (with weak bass). If you can get them for under 40 they are a good deal. Not worth 50 or 60 though IMO. They do start to get a bit ugly over time though. The little ruberization stuff on the head band is starting to peel on mine.
Its not a good idea to come into the forums and post stuff like this when you are 6 days old. First off, these are over $200, and you give no reasons why they are the best by far.
But only if you have Monster cables to go with them.
From what I have read in that price range the best bang for your buck is going to be the following.http://www.amazon.com/Koss-sb45-SB-45-Communication-Stereophones/dp/B00081A2CW/ref=pd_bbs_sr_1?ie=UTF8&s=electronics&qid=1229538690&sr=8-1
Also there are the Koss sb49 however I don't know how those stack up against the 45's.
Looks impressive by the specs, although 7.1 channels and integrated DSP might make it a bit more costly than the OP's limit of $50 Even without cost in question, I'd still go for the Sennheiser PC350 because I don't particularly care for multi-channel headphones. Though I know Razer makes good hardware so I'm open minded about their upcoming headset.If you can wait until jan 09 , wait for Razer Megalodon