I'm looking for a better headset myself.
My current one cost £35 and is made by Phillips. I thought as it was a good brand that it would be fine for general gaming and online chat.
Unfortunately, although the audio quality and mic are good - the hardware is not. At the slightest nod or shake of the head, the mic drops down, and the adjustable headset keeps allowing the earpieces to drop down, so they sit on the top of your ears which actually hurts after a while. So overall, I'm not happy.
Years ago I had a really good headset with great sound and comfort, but unfortunately it broke as I used it so much - and it was only a £15 headset from some random company.
I did see a 5.1 Surround sound headset a little while back - but that was £250!!!
As I own the Sennheiser headset discussed in the thread there, I can higly recommend it, the comfort/build quality is great. And the audio..is amazing. The only downside is that it is not a surround headset. I do believe the microphone is clear and crisp aswell. At the same time, I have no knowledge whatsoever on the logitech headset audio or comfort, so I can't compare them both. (I can recommend the Sennheiser headset. DON'T BUY RAZER)
+1 for Sennheiser.
I don't use headphones for P.C. gaming though, nor voice chat.