There's really no absolute best because sound is subjective. Some people like a flat frequency response, others like extreme amounts of bass, some like screaming, distorted highs and audio. Keep in mind it's not just about the headset, the signal you're feeding it is very important as well. Despite saying all of that, I like Audio Technica and Sennheiser a lot. I'm sure others can say their piece but in the end it's one of those things where you have to hear it to believe it.