SteelSeries SteelSound 5H Headphones
These things aren't cheap, but according to techFEAR, the SteelSeries SteelSound 5H Headphones are a nice set of heaphones. They're geared towards gamers, so you comfort and sound quality should be excellent for the $140-$100 asking price.
"Gamers' headphones require three things to compete: Long-term comfort, impeccable sound, and a quality microphone. The SteelSound 5H headphones may have addressed all three. Read on to find out."