Surround headphones are gimmicks unless they are very expensive Dolby Surround headphones with HRTF and all that fun stuff.
What's your price range? The Sennheiser PC150 is a good headset in the $50 range. You could also buy a pair of real stereo headphones and a clip-on mic for the same or similar price and get far superior sound quality.
Headphones and speakers use the exact same technology, dynamic transducers. The quality and design of the transducer is the chief component in what determines how good a system sounds, followed by the source and amplification. Good amplification won't color the sound (that is change the sound), only amplify the signal. So in an idea setup only the source and the speakers will have any real impact on sound. For most situations anyway. But you aren't going to be using any headphones that require amplification (other than what's on your soundcard that is) and you're probably using powered computer speakers, so don't worry about it.
What soundcard are you using? If you're using an Audigy 2 or newer Creative card, that's a pretty good sounding source. If you already have an Audigy 2, don't bother upgrading to an X-Fi. At least not yet, it's hard to tell if any games will take advantage of this bogus "X-RAM" stuff. Seriously, Aureal 3D offered a better surround effect for stereo than the latest EAX. Albeit lacked the environmental effects, but those aren't even very good.
But anyway, really need to know how much you want to spend, and if you care about using a separate clip-on microphone. Sounds to me like you might as well just get something convenient since you don't care about the greatest sound quality, in which case the Sennheiser PC line would be the best choice. The 150 or 160 models. I've heard the 160 is better but I can't offer any real advice on it.
Oh, and stay away from USB headsets. USB bypasses your soundcard. There's a built in DAC (digital-analog converter) in those headsets and a basic amp circuit to drive the headphones. Both the DAC and the amp suck balls unless you're getting one of those high end Audio-Technica models which costs a good 600-700 dollars. You'll get much better sound quality with a decent soundcard.
Also, CM is right, Sennheiser does make good products, but not everything in their line is good. Some of it sucks. Also, there are many other headphone companies which are often considered superior in the high end (usually arguably superior, the same class of product). They are AKG, Sony, Grado, Audio-Technica, Beyerdynamic and a few others. Just FYI. Oh, and Sony's low-end is absolute crap. I wouldn't touch it with a 40 foot pole.
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