I used to have SteeSeries Siberia V2. I liked them. Though the wires were not so good an they broke 3 times... every time I got a new one... (warranty) Steel Series Siberia might be good, but the Astro A40 are a lot better. The A40s might not be as adjustable as the Siberia V2 (the top, headband part) but they are still great comfort. I have a Sennheiser, lower category as well.... but of course that cannot compete with this headphone
(due to it is lower-mid category). On the other hand the headphone system is really pricy... If you want good headphones on a relatively low price, then I cam suggest Ozone Attack Snow. I just bought it for my girlfriend, arrived yesterday. I have just tried it out a few minutes ago. It is extremely cheap compared how good sound quality you get. The bass is really good, not the best quality, but really good. The mids and high are extremely good. High quality. A lot better than most of the gaming headsets ot there (at least in that or a bit higher price category).
Also another useful feature for gaming is the 7.1 dolby digital surround which is really useful in FPS games
It is really good and you can precisely say where you hear the sound.
Does that not include soundsystems, headsets, gaming gear, etc? (mobile phones) or is it another kind of technology I do not know about? x)
Hope it is not considered SPAM...