I'd say start out with a headset and soundcard I can recommend 2 really good soundcards that will do you justice (you don't need to spend millions)
As for the headset I will list a bunch all are good you pick whatever you want.
Sound Cards:
Asus Xonar DSX ***
Asus Xonar DG ***
Asus Xonar STX
Creative Sound Blaster X-Fi XtremeGamer Sound Card ***
The ones with *** mean I recommend them for you
Some things to keep in mind:
+-50-60 are going to be your best bet for a decent headset
+- $100-$200 are going to be the top of the range area but if you wait for sales on Amazon or like Black Friday then you can get em for really cheap.
There are many great headsets out there like these:
Corsair Vengeance
Razer Tiamat 7.1 (NOT the 2.1)
Razer Megalodon
Sennheiser PC 350 or 360
CM Storm Sirus
Logitech G35, G430 (a fresh look)
Logitech G930 ***
Razer Chimaera ***
Razer Kraken Pro (if you like green... I don't really like green)
Astro A40 or A50 (A50 is just a wireless version and the A40 got redone this year so it's still a great product)
Steelseries also make great headsets - Siberia v2 or maybe even the 5H V2, 9H, (Just a side note there are many many colour variants for the V2)
Sound Blaster Tactic 3D Rage (it's on the lower end of the price list here but still a high quality so might be a good option)
Tritton Ax 180, Tritton Primer and the Tritton Warhead 7.1 (probably the best Xbox headset in the world)
Turtle Beach PX51, the Seven (more specifically Ear Force XP Seven), the Z22 or the wireless Z300
Sennheiser U320 (this one is more universal and can work on both pc and console)
MadCatz F.R.E.Q. 7 (I have no experience with the R.A.T. mouse nor do I have experience with the F.R.E.Q. 7, but I think they (Cyborg) have a large following because they produce quality products so don't look it over because it looks different)
TeknMotion Intruder (looks like something from the future)
PDP Afterglow Wireless Headphones (These also look like something from the future so I will put them together)
There is another Turtle beach one something 42 (too lazy to google but check it out too it's more mid range but still I remember seeing a review a while back about it and not bad)
Republic of Gamers Orion Pro
Genius Cavimanus GX (I used these ones part time when my old ones broke, they are usb only but digital 7.1 and at the price they are pretty great really I probably only use 10-15% of the volume because they can go loud)
Well Triton and Turtle Beach are the most popular ones for Xbox so you might pick one of them, but who knows.
Don't forget about AudioTechnicaas well they make reall affordable ones if you keep an eye on the prices on Amazon.
I have now given you choice now you just have to pick
😛
Right now I just use Sennheiser PC360's my RS220's are gathering dust
If your location's budget allows go Asus Xonar STX + Sennheiser PC350 or 360 you won't regret it.
If you don't like their look or reviews go for whatever else is on the list there are no wrong choices just personal taste here
Just don't for the love of god buy an Alienware headset , cheap quality, soft and bad sound and they break easily...