Unless you're really keen to support local business, I'd recommend shopping online instead, as you will get much more banga-banga for your buck... It's a bit of a risk buying untested I guess, but having only been to Nelson a few times, I can't recall anywhere that specialises in PC headphones. I suppose Noel's or Tricky Dicky's might let you try some on, but their range is pretty poor compared to what is available from online global retailers, and their prices are laughably bad in comparison.

I got some Logitech G930 wireless 7.1 headphones from Amazon delivered to NZ a few weeks back. They're currently on sale for $104.99 (US) and, even with postage, should be just inside your price range at current conversion rates.

These really are excellent, and much lighter to wear than I expected. I've had plenty of PC headphones (regular and surround), and these are the best I've owned by some distance :D

I use a Phillips SHM 1900. The audio quality is good and it's confortable. Surely, there are better options, but phillips is relatively cheap in here.

Grado.

Try to stay away from headphones with "active noise canceling". I'd recommend the Sennheiser HD280's or Audio Technica SJ55's.

From personal experience, noise canceling can sometimes mean degraded sound quality from the headphones. I personally use Sony MDR-V7's (Sony MDR-V6's are the current equivalent).

Sennheiser has some really nice headphones in general; especially the wireless ones. I'd recommend checking out their website.

Steelseries.

Ok, first of all, ignore anyone telling you to buy "gamer" phones. The common rule is to avoid headsets (mic+phone), anything with the word "gaming" on it and 5.1-7.1 stuff. You can get perfect positioning in games with Stereo, and the sound quality is just better.

Second, you want to take a look at this site: http://www.head-fi.org/

You will find shitloads of documented opinions and advice there.

I don't know how expensive is this stuff in NewZealand, but i guess for that price range you can check some decent Sennheisser or Audio-Technica, even some cheap Beyerdynamics (i have always wanted a pair of Beyerdynamic DT-150 wich i think falls in your budget), but again, you really want to look for advice in that site (there are loads of already created topics on every decent headphone you can think off, they even recomend you a headphone depending on the types of music you like...).

If you want to stick to the cheaper end, i can recommend the Creative Aurvana Live, wich you can get for around 60€ and are a quite good value for the price. They are also one of the most confortable phones in the market. But these are entry audiophile quality, while they are probably better than any headphone you have ever tryed, they wont be as good as those from the brands mentioned above.

Maybe you can also check some used stuff, you can find good deals in that site too.

grado sr60

Sennheiser !

AKG 240
Creative Live Aurvana
AD700

Cheaper headphones
Monoprice's Headphones
Superlux 668b

Sennheiser hd 215 - 598

Sennheisser

I just got myself some Thermaltake Shock series, pretty good, though a bit tight if you're wearing glasses when gaming, mic quality is superb.

I have a Logitech g35. Got them for $100 CAN. I usually just put them on my desk and go speaker mode instead of wearing, but they're rather comfortable and come with changeable headpads. Connects by Usb and has a great Mic that is really helpful. Also comes with funny voices for the Mic that I love.

i find that a lot of people expect noise canceling to work differently than it actually does, so make sure you know what you're buying. active noise canceling only cancels repetitive sounds like engine / fan noises -- if you're trying to cancel out your newborn crying noise canceling isn't going to help you.

noise isolation on the other hand is what ear protection uses, whether it's the protective earmuffs workers around big machinery tend to wear or just the solid material covering over your ears in a pair of headphones. i have a corsair headset i really like that cost me something like $40 (USD), but it doesn't do much to block out my wife talking to her sister on the phone in the next room. of course if i turn up the volume of whatever i'm listening to it helps, and my fans are quiet enough that noise canceling isn't going to do anything noticeable.

buy like 24 skullcandy earphones, cause you're bound to get it broken approx twice a month

Don't go with a headset, get a pair of nice headphones and a clip mic, honestly Head-Fi is the place to go for advice.

I really like my Sennheiser HD428s. Cost me like $70(USD) and they fit over my ears absolutely perfectly, and are lightweight enough to not bother me after 12-hour gaming sessions. They're not noise cancelling, but they are noise isolating, and quite honestly they sound quieter than a pair of Sony on-ear noise-cancellers I had before them. On a side-by-side comparison these blocked out more noise, especially when playing music. I found myself using them on my cell phone (which has a 3.5mm jack) because the audio seemed much clearer and less fuzzy than on my cell phone's tiny speaker and I LOVE them for gaming. I hear sounds I've never distinguished over desktop speakers and I use them 100% every time I game, even when nobody's home to disturb. On the down side, they are rather large, which I don't know if that's a problem for you or not. Also, the cord is rather depressingly thin and flimsy-feeling, which is annoying because the speakers are pretty damn good quality.

Just buy a clip mic, you'll get a much better value. They're the same mics you'll get on a headset anyway but MUCH better qualityt speakers.

Beyerdynamic MMX 300. I have them myself, and they rock!

Ordered a Siberia V2 myself.

Sennheiser HD201. By far the best headphones you can buy under 250$.

Siberia V2.

ATH-AD700
I don't think I can express how much I recommend these. They're great starter cans for beginner audiophiles.

Just to clarify, are you after surround sound headphones, or regular stereo ones?

well i've been using turtle beach Z2's since last christmas, and they're amazing, never had any problem with them. They're only $70, so if you're looking for something a bit more expensive, I would recommend something else by turtle beach, maybe the DPX21?

It also works on PS3 and XBOX, if you have either of those :)

Beats.