Lets take a look at the Sound Blaster Tactic 3D Omega by Creative.
I have had my eyes on this headset for a while now, mostly because I have 2 room mates so playing games late at night is kinda mean. another reason I have been wanting this headset is because it is wireless, The head set I use right now is wireless (all be it broken) and to be honest I am now spoiled with it. Another reason I like this head set is because it will have the quality that Creative is known for.
This head set would be perfect for anyone because this will work with not only your PC or Mac but your 360 or PS3. You can have this set up with your system and your computer at the same time all you have to do is change it with a flick of a switch. You can content this to your computer with USB or 3.5MM jacks.
The headset also has all the great features (THX TruStudio Pro, surround sound, etc)that Creative is known for. It also has tactic profiles which allows you to save sound settings for your favorite games.
The headset should release at the end of the month for about 200 USD.