in usa?
assuming yes... a few come to mind which get alot of attention.
$80 kingston hyper x cloud. good for gaming, however recessed highs and bass mean not so good for music. its also 3.5mm to take advantage of your soundcard
$80 gamecom 780. it a usb headset and capable of virtual surround. the V shaped high-low profile means its good for both music or gaming. better than average sound quality. since its usb however you cannot use your soundcard.
$90 siberia v2. 3.5mm so you can use your soundcard. better than average sound quality. fairly noise isolating/noise cancelling. more high/mid focused than low. mic is only so/so
$100 logitech g930. decent sound for headsets in this price range. wireless. usb.
---
of course if you were open to other suggestions besides headsets..
you could get yourself a decent pair of closed-back headphones and then stick a boom mic like this
http://www.amazon.com/Moov-Mic-Detachable-Boom-Microphone/dp/B00DLKX7BK[<click on it.
or, if you raised the budget up a bit you could get the better quality modmic attachment and a nicer pair of headphones.