Cheap headset

If you really want comfort go for fatal1ty.

If you add more money you can buy Creative tactic 3D alpha , i'm using them and they're fine

Meh...

I have Sennheiser HD 201. And I must say they are very good for games. And they are also very cheap 16£. They have also 2 minuses low bass and no mic. If you want better bass buy HD 202.

I got the Ozone Attack Snow White and they are great (for me) :) Ozone Attack Snow White (there is also cheaper black version with cloth covered cable I think)

I have HS-800 Fatal1ty and can not say anything bad about them. Microphone is detachable which is a plus, they are very comfortable (even for long gaming sessions, like 10 hours) and the sound is good, even bass.

I have that steelseries headset but they aren't that comfortable after really long sessions but It'll get the job done .
(they're uncomfortable cause they're kinda loose on my head --> I prefer a tighter pair of headphones) but this is my opinion
I only use it for gaming and skype for music I use headphones.

one of the better aspects is that it is a foldabe one, so It's handy when you're on the road or going over to lan parties at a friends house

I have the AKG GHS-1. It's awesome. I got mine for about 90 dollars. Not in your price range, but if you ever have the cash I highly recommend it.