Steelseries siberia v3 are comfortable and have good sound. Only thing that I don't like about them is no inline volume control. Best Buy has the PC A40's on clearance for $99 (no mix amp). They sound much better, not quite as comfortable as the steelseries (I wear glasses and like the memory foam), and have inline volume. If you have a new controller with the 3.5 jack, you don't really need the mix amp after some fine tuning.