http://www.amazon.com/Logitech-Wirel...gitech+headset
Sound quality: 9/10. Surround sound feature is very close to having a 7.1 setup, clarity is excellent and bass levels are surprisingly deep. Mic quality: 9/10. I've had folks say it sounds great and never had a complaint. The boom is a little large for my tastes, hence the one point deduction. Comfort level: 9/10. Pads fit perfectly over my ears and are close to noise cancelling - you don't want these if you need to hear what's going on around you while gaming! They're a bit bulky though, so minus one point. Wireless reliability: 8/10 Points deducted because 'power save mode' is annoying and is the default and because you will occasionally (once every five hours) lose signal for three seconds. Note, however, that if it's plugged in via USB, it works just like a wireless headset. Battery life: 10/10. I've had five hour gaming sessions and the battery barely went below half charge.
Side note, this set is on sale regularly for $80 and is well worth that price. Beats the overpriced $250 Turtle and other 'elite' brands in my opinion in terms of quality, making the value kind of staggering.