I picked up some Bose AE2's cheap a few years back and they are significantly better sound quality than any 'gaming' set I have owned/tried. I have a set of Razer Tiamat 7.1's which cost 3 times as much and the sound quality of the Tiamts sucks in comparison. Tried several Sennheiser sets as people recommend various models at different bidgets, they are good for various budgets. Problem with audio is it comes down to personal choice. I have a £20 Sony set that outperform most £100 gaming sets that I have tried in my opinion.