The answer that will make you guys happy is the Turtle Beach Ear Force Z6A
. It's got an attached boom mic, it's under $100, and hey look, it's got 5.1 Surround Sound!!!
I would be a real dick to just walk away from this thread and be on my merry way at this point (well...even more of a dick than I already am). All right, lets get serious now...Gaming headsets are a damn joke. In order for companies like Turtle Beach to meet the Dolby 5.1 standard, they need to shove 4 drivers in each earcup. This means that the drivers in the headphone are smaller and of lesser quality than the ones you'll find in stereo headphones in the same price range. This results in terrible sound quality more often than not because the drivers are spaced too close together and produce a muddled sound signature. Don't fall for the marketing.
For $100, the Audio Technica ATH-AD700 + Zalman clip-on microphone is the way to go.