Microsoft LifeChat LX-3000 USB Headset
If you are not specifically looking for a wireless computer headset, then this is a very nice option that gives you great sound quality and comfort. The padded ear cups are very comfortable, letting you wear this headset for hours without undo ear strain. The noise-cancelling microphone offers excellent clarity and is fully adjustable, both by bending the boom itself and also rotating it.
This model connects through a USB 2.0 cable, which does not have an in-line controller. Instead, one of the earpieces includes volume and microphone controls, and this headset is optimized for Skype and other instant messaging programs. However, perhaps the one weakness with this model is the headband itself isn’t padded so while it’s certainly comfortable on your ears, it lacks padding for the top of your head.