Any good headsets?

I'm looking for a decent headset for gaming/VOIP and such. I'd prefer it to be under $40 but I'm always open to other recommendations. I'd like for the headset to be comfortable (obviously) and durable.

 

Any and all input is welcome :)

I use the tritton detonator's , I find them quite good. They work for Xbox. But you can get a G/R adaptor for a PC and I can hear footsteps from quite a while away , and I got them for about £50 (Amazon/Ebay tend to change the currency without converting the actual price so I think you can get them for about $40!)

They fit quite nice , however ,the cord is quite short. The Microphone is detachable and is fairly clear , quite a budget headset! :)