i've got a cheap creative fatal1ty headset, only cost me about £30 = $45/50 canadian dollars.
quality is surprisingly good, with an inline volume control and a mic on/off switch. you can detach the mic if you want.
i only use it for gaming and online uni tutorials, and it's perfect for that. reasonable comfort too, even after a coupla hours. i've got a big head (literally and metaphorically), and there's plenty of adjustment on the headband, so it doesn't feel too tight.
at the price, it's not made for audiophiles, but it doesn't sound bad at all.
i've never owned another headset, so i can't compare it to anything else.