The headset is an important part of gaming. The headset gives you an idea of your surroundings. You can listen to footsteps to get an idea of where your enemy is. In shooting games, this is equally important as a mouse. While buying a gaming headset, you need to take care of several factors. These factors are compatibility, comfort, microphone, sound quality, and budget. Most people play games for a long, so comfort is important.
There could be several other gaming headsets in this price segment, but these are certainly the best. I have also made the list of best gaming headsets in other price segments.