Depends what you want/like I love my Logitech G930 headset as its wireless and has audio quality and 7.1 surround sound that I can't fault at all. Don't bother with a sound card you all but need one for today unless you're a real audiophile in which case you'd be spending more on a headset in the first place.
I also like the G930 as it has programmable keys alongside a volume scroller and reasonable mic quality too. Handy for when you're AFK but still want to listen to music or what people are saying on TeamSpeak/skype etc. Also I find them extremely comfy and never get aching or itching from wearing them for too long.
There's plenty of other brands out there too and there is a wired version of the G930 called the G35 I believe...