7.1 Headset under $100

Solution
does it need to be a headset? if your pc has virtual surround capability from its onboard soundcard (or if you use razers free software) you can emulate 7.1 with normal headphones. you could pair say a hd518 or hd558 up with a cheap mic like the zalman clip on or moovmic to make a headset. if your onboard soundcard is not capable and you dont like the razer software a cheap soundcard can also accomplish this.

generally hifi headphones will be much better in terms of audio quality than headsets.

if you absolutely must have an all-in-one headset then perhaps the pc320. almost no bass output and you'll need virtual surround support, razer software or a soundcard for virtual but otherwise a solid choice.

if you just want a plug-and-play...
does it need to be a headset? if your pc has virtual surround capability from its onboard soundcard (or if you use razers free software) you can emulate 7.1 with normal headphones. you could pair say a hd518 or hd558 up with a cheap mic like the zalman clip on or moovmic to make a headset. if your onboard soundcard is not capable and you dont like the razer software a cheap soundcard can also accomplish this.

generally hifi headphones will be much better in terms of audio quality than headsets.

if you absolutely must have an all-in-one headset then perhaps the pc320. almost no bass output and you'll need virtual surround support, razer software or a soundcard for virtual but otherwise a solid choice.

if you just want a plug-and-play 5.1 or 7.1 headset without needing anything like the above... the logitech g930 isnt too bad, same with the logitech g35. the gamecom780 has decent audio quality as well but not so great build quality and the software is buggy. none of the headset options are really going to compare with headphones in terms of audio quality for the money, but then again that is completely normal.

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a hd518 paired with a zalman clip on for example would run $88 + $10 ($98 total). if you used the razer virtual surround software it would give you the 7.1 you want for no additional cost (though i'd use soundcard or your motherboard integrated virtual surround option if you have it)

razer surround http://www.razerzone.com/surround
 
Solution