Help with budgeting and setting up high end sound performance

[Dos Dares]

I want to take my step into high tier sound rig for my computer geared towards gaming. For example, I want to get the next edge in audio advantage in games like Counter Strike: Source, or Counter Strike: Global Offensive, included with a decent mic. I've had headphones from Turtle Beach, then Razor's Krakens, Logitech to Steel Series Siberias V2's, to Hyper X Cloud, and currently Hyper X Cloud II. If possible I'd like to get an improvement to sound quality and Mic. I know little of Virtual Surround Sound and True Surround, I've only dabbled with Razers Virtual Surround and Hyper X Virtual 7.1, I am interested in the concept, but I only have a default sound onboard sound card, that in my opinion might need to be upgraded.
If someone can guide me towards a path for example, high end headset, or upgrading my sound card and getting a mid tier headset, or getting headphones with standalone mic. I hold sound quality over the mic performance regarding this.
I have a budget of $400

 

[ssddx]

if you want to take the next leap... i'd suggest getting headphones, a microphone and a soundcard. there is only so much quality gaming headsets can offer you. the two exceptions would be the mmx300 from beyerdynamic and the pc363d from sennheiser which are both good quality however both are also much overpriced (compared to equivalent or better headphones+mic) and are rather bass-light.

the first thing to figure out is what options work for you. short questionaire:

-open vs closed design? open gives a nice wide soundstage and good positional audio but leaks sound in and out. closed designs lack the benefits of open but are sound isolating and often have better bass.
-what kind of sound profile? do you like heavy bass focused, completely neutral, treble vocused, v-shaped (fun and exciting sounding) etc?
-are you opposed to buying an external amplifier if need be?
-do you find bright treble fatiguing? would you prefer more smooth (less detailed) headphones or more detailed (sharp) headphones?
-would you prefer something fun sounding (with more bass) or something which gives you an advantage in fps gaming (with almost no bass)?
-does everything need to be portable or work with portable devices?
-do they need to be especially sturdy? (are you rough on headphones)
-do you have special considerations for headphone shape (big ears, large head, glasses, etc)?
-do you have preference for a boom mic (mounts on headphones), clip on mic (mounts on wire or shirt)or desk mic (mounts on stand next to you ideally or desk)?
-do you record for say... youtube?

without knowing any of your preferences i can give you a few ideas to think about but ultimately need the above to know what might work best.

with an open budget of $400 for everything its quite possible to get something nice.