Best Headset?

No.

Are you asking for an opinion or making a statement?

Hmm.

Meh.

Virtual Surround sound ftl

If you want a decent sound quality headset with mic, get a Sennheiser PC151.
If you want better audio quality, get a good pair of headphones and a clip on/desktop mic (I ordered a Zalman clip on mic to go with my dad's old Sennheiser HD4xxs).
Don't touch Turtle Beach/Beats/any of that crap. Go with well known and proven brands (Sennheiser, AKG, Creative, Koss, etc.).

Hehehe Turtle Beaches "good".

Here's the thing, under $50 headsets pretty much all suck if you can tell the difference. If you can't, then it really doesn't matter outside of comfort and price.

If you can tell the difference between "bad" and good" then you might as well save some money to go the $75-$100 range and at least get something worth your money, or just go really cheap. I find that the $30 range, when new, is largely wasted money.

Of course, if you get a good headset that isn't USB you'll likely need a sound card to properly drive and power your nicer headset. CATCH 22!!

I'd personally get some Amazon Warehouse headsets in a higher range. You can usually get some nice headsets for more than half off by getting a "like new" set through Amazon's Warehouse.

You'll need to state what you want in a headset. Booms or a more refined sound. Call of duty visceral action or Skyrim/oblivion tranquility or in between. If prefer booms and can't tell the difference between "muddy" sounding headsets, or don't care, then you can get by with just about any headset under $50.

You might want to consider the Plantronics GameCom 780. Seems to satisfy most people willing for a compromise. I never tried the Sennheiser 151s, though.

I bought the Z11's from Amazon, and they are okay, but you can defeinetely get a better headset for the price. If you buy it you'll know what I mean.

I will recommend Steelseries Siberia, eventhough they're kind of expensive.

Turtle beaches X12's..
Arwe Gwud..