justcallmetom is right, the pc 360s are an excellent contender if you're willing to go a bit higher. they were ~$250 for a while then the price started dropping and now they're a really good deal.
audio technica makes really good headsets too. the ATH-M50 is right around your budget and probably one of the best midrange headsets out there. the ad700 and a700x are equally as sweet - both have a very clear, balanced sound.