If you're looking for something cheap, I've been pretty happy with the Razer Orca. It has no microphone, so you would need to buy an external mic to use it for games, but it is quite comfortable and has good sound quality for the price. No noise cancellation or anything fancy, probably not good for listening to things in public.
Edit:
I should also mention it has no volume control, so you'd need to get used to using your system volume. It also uses the standard audio jack and not USB. I'm perfectly fine with this but others might not be.
My first pair broke after about a year, because I slept with them on and must have yanked the cord in my sleep. I was disappointed that they broke because I was hoping they would last longer, but they were the most comfortable headset I've ever owned so I had to buy another.