A40 TR Headset + MixAmp Pro TR
This is a great headset, and though many of its nicest features aren’t entirely necessary for playing a lot of PC games, such a terrific level of customization is worth checking out. The speakers are very good, with 40mm drivers providing either 5.1 or 7.1 stereo surround sound while you're wearing them.
The included mixamp device is terrific and lets you control volume and even adjust the sound levels and balance between game sounds and other people's voices during online play. This gives you a lot more audio control than most other gaming headsets have, even those with equalizer software and hotkeys on the earpiece. The headset is quite comfortable and the adjustable microphone which can detach and be connected to either the left or right side, has a frequency response of 15Hz-28KHz, which beautifully captures both low and high voices.