Gaming Headsets are like any other PC accessory in that you can get by with a $50 option, but when you fork over a bit more cash you are really treated to a luxury experience. Though the sound quality might not be perceptibly better between a $50 headset and a $150 headset, we can guarantee the more expensive model will be in an entirely different league of comfort, will offer more features, and generally be easier to use and more robust as well. When you get into the $150+ range headsets go from cheap plastic stereo units to velvety-soft, sophisticated equipment with the latest features, full cross-platform compatibility, surround sound functionality, wireless operation, and more.
Source: IGN.com Get the Best Game Audio Money Can Buy With a High-end Gaming Headset