you dont need to spend that much. I have the Creative fatal1ty headset, is crystal clear with very deep heavy bass. the only issue i had was that onboard sound preamp didnt have enough power to drive it loud enough for me. Bought a soundblaster Z with built in headphone amp and it rocks. Asus does a cheaper soundcard with headphone amp if the SBZ is too expensive, so for under $100 you could get the fatal1ty headphones and the asus dgx sound card with headphone amp.