Most people point to the Astro A50 as the best, but you will pay for them. You can find refurbs for $200, new is $300. I don't have experience with them, other than trying them on in best buy. You can get the previous model A40 for around 200 new. A lot of people like the sony golds, too. That is what I will probably get when my turtlebeach P11s die. I don't particularly care for the turtlebeach P11, they feel a bit uncomfortable on my head after an hour or so, and the build quality feels a bit cheap.