Great headset at a pretty good price, with a free Cooler Master snap back hat if you use the coupon code (hat can be seen here).
Within 48 hours of posting a deal on the MH752 headset, this deal pops up. MH751 is basically the same headset, but with no USB soundcard, no 7.1 surround, and different inline audio controls (integrated into the cable). This makes them a little more budget friendly.
If you really want 7.1 surround, Mwave also has the MH752 headset discounted to $99.00, but it's still cheaper through EB Games eBay, unless you really want that Cooler Master snap back hat ;).
Link to EB Games eBay MH752 deal
Also tagged this deal as "headphones", all you have to do is detach the mic. They have a nice plain design, are very comfortable and great for listening to music, since they're based on Takstar Pro 82 headphones.
Watch this review for a good idea of what to expect from this headset (and a bit of entertainment), but take it with a grain of salt.
Shame I can't wear both at once comfortably.