I had this problem the other day!
I looked at all the big branded names, and then found a brand I'd never heard of "Trust".
Model: GTX 26.
They had a set of 5.1 usb headphones for £40... 1/3rd that of the leading brands.
I took a risk and bought them, having found zero reviews on the internet.. And let me tell you I'm amazed!!
Ok I'm not fully sold on the surround part, the 4 speakers are in close proximity so there's little distinction.... But my god is the sound good!!
And I'm compairing this to my 7.2 av home cinema system!!!
BF3 sound amazing! You can pinpoint every shot at you, and when you get a bullet crack past your ear I sometimes think about ducking lol.
Normally I'm a brand snob and only go for the most expensive, but this time my one time diversion from the brand slag path and I'm very suprised!!! 10/10 from me!