This Logitech Clearchat Pro USB headset and microphone is suitable for voice, music or PC gaming. The padded headset features soft closed cup ear pads for comfort and has a USB connection. Complete with volume control and noise cancelling this set has a SoundSwitch™ equaliser settings for voice, music or PC gaming. The microphone is rotating and flexible with a mute indicator.
Someone recommended this a while ago when I needed a cheap but reasonable usb headset, this seems a good price :)