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Comfortable Gaming Headsets

Sennheiser PC360's are really good but are a little above your budget.

The Logitech G930 is good but there may be better options closer to your budget.

Good luck!

 
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.

ath-m50:

http://www.headset-ratings.com/audio-technica-ath-m50-professional-studio-headphones/a

ath-ad700:

http://www.audio-technica.com/cms/headphones/567089b73c33056f/

happy listening :)