A40 Audio System: it's time to give your ears a present
 

Gaming on your PC is an intimate experience; you feel much closer to the game when you're sitting near a nice screen, hands wrapped around your keyboard and mouse, with the ability to hear every detail through your headphones while you chat with your friends. Surprisingly, the headset part of this equation is the most likely place for many gamers to cut corners, and that's a shame. For just a little bit more money than your standard headset, you can get something with much better audio quality and comfort. For quite a bit more than your standard headset, you can get something outstanding. Enter the Astro A40 Audio System.

Yes, $250 is expensive, but if you live online, it's worth it. The headphones are large, easy to adjust, and solidly constructed. The headset fits all the way around each ear, and is incredibly comfortable; at a recent LAN party, I wore my A40s for close to 10 hours, and they never once annoyed me or made me take them off due to discomfort. That's a very rare thing.

http://arstechnica.com/news.ars/post/20081215-a40.html