Another vote for the Turtle Beach X-52/HPA.  
I've got my X-52 plugged into my Sound Blaster X-Fi Xtreme card and it is an excellent combo.  It's extremely comfortable to wear, and sounds very nice.  I've had it for going on 3 years now I believe.  The only thing I needed to replace once was my microphone, can order a new mic from Turtle Beach for something like $12.  Can also order new earpads, cords, and other individual parts if needed.
It's the only headset I've used that really has some nice bass to it if you want it - good for listening to music/media.  
Most of the other gaming headsets I've tried over the years had a very flat and treble-ly tone to them, they were also stereo only, and none have been as comfortable as this one. 
and now I want to upgrade to the HPA after reading that article, lol.  
Refurbished HPA2 for $59 - I may have to pick that up
http://www.turtlebeach.com/R/tabid/624/Default.aspx