I was wondering if it is better to use usb or audio jacks. I am a gamer that plays many steam games, fps, etc
Technically the best thing would be an external DAC or a well-shielded sound card, but if you have neither I would say that USB in general would be better if you have a motherboard that does not have high quality audio built in. If it does have high quality audio built in it would probably depend on what you like.
USB will limit your options more than jacks. as wiemerimer says above, the best quality audio is going to be taken from your PC though an external DAC (Digital-to-analogue converter) or sound-card line out into headphone amp through to audio headphones and a mic,
these option become harder with a USB headset.
Only time I opt for USB headset is on my laptop that has no analogue mic and phones socket.