Headsets only? Or you accept headphones too?
Steelseries siberia and roccat kave is within your budget for headsets.
As for me, I've gotten myself the ATH AD700 (which is a headphone) with zalman clip on mic. (If you buy from US, it will cost less than your budget)

No prob. But what's the main purpose of your headphones/headsets? Which takes precedent? Movie? Gaming? Music?

Yes, you may consider the sennheiser.
Besides that, there's also AKG, Shure and a few other good brands.
As for budget headphones, superlux is one of the best.
Since your main is music, pls ignore the recommendation i made in my first post.
Those are most likely crappy in musics.

Strictly speaking, if you are a certified basshead, then ad700 is not the headphone for you. There is bass, but mayb not as heavy as some other bassy headphones. But, in return, you have very clear audio.. So, depends on what type of music you listen too..
However, since I'm not a basshead, the bass provided by my headphone is more than enough IMO.
Haven't tested it with games yet, but the reason i chose ad700 is because of its sound positioning and clear-ness. Can hear each word clearly and can hear where your enemy shooting from (source: my friend is a user of the ad700)
Anyways, I can't really give you a good comparison as my previous headphone was a RM50 headphone >_>
So, obviously this headphone pwn my old headphone.. Lol..
But, compared to my sis sennheiser px100, the sound is also much better..

This post has been edited by Searingmage: May 21 2011, 05:02 PM

I don't think the ad700 is truly a scaled down version of ad900.. They both excel in different things, the last time I checked (can't rmb what any longer, unfortunately).

Edit: here's a review on ad700 http://www.headfonia.com/audio-technica-ad700-review/

This post has been edited by Searingmage: May 21 2011, 10:08 PM