What are some really good headphones for under 100 bones?

I currently have some stereo headphones from sharkoon that i got for fathers day a few years ago. They were pretty good for my purposes i used them for playing call of duty and other games. Before i bought those i just used the tv speakers and i got them to sound whore. But once i got used to them having the ear phones on really transported me into the games so im looking to get another pair that are a good value but as high a quality as i can get for a decent price.

I have the Steel Series siberia V2. they cost me £50 on offer(~70$) not sure about us dollars. but they doing the job well. They are very comfy and have great sound to me. The mic can be pushed back into the headset and pulled out when needed. Also note i had 1 pair they lasted 7 months or so and i used the warranty with the store i bought from and i got a replacement straight away. Overall a good pair in my opinion.