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Pros: Like an insecure overachiever, Turtle Beach's new wireless headset acts like it has something to prove - and prove it does. Not only is the PX5 compatible with Xbox 360, PlayStation 3, PC, and Mac, but it's dual Bluetooth functionality means you can use it to answer your cell phone or stream music off your iPhone while playing games. Thanks to Dolby Digital Technology, this set cranks out flawless 7.1 audio and had pitch-perfect mic pickup. However the PX5's coolest feature might be the fact that it talks back, letting you know which one of the 18 different presets you've picked, or informing you when you pair with a Bluetooth device.
Cons: The PX5's price might be the only thing holding audiophiles back from purchasing one of the sickest gaming headsets on the market, but those who can afford this high tech piece of hardware won't be disappointed.
Price $249.99
turtlebeach.com

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Pros: Astro's offering competes with the PX5 for the best sound quality. The A40's microphone produces crystal clear voice chat, and can be positioned on either the right or left ear cup. We love the units super lightweight design, which makes this one of the most comfortable headsets to wear for extended periods
Cons: Astro's Mixamp 5.8 is useful for converting this headset into a wireless device, and the mixamp also handles the system's game/voice balance controls. Unfortunately, the device will set you back another $140 bucks. The bigger problem is the plastic bridge that connects the A40's ear cups; the cheap plastic feels like it could break within a year.
$199.99(Standalone Headset) $139.99(Mixamp)
astrogaming.com

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Pros: Creative wins the happy ear award for most comfortable headset. Thankfully, all that padding doesn't interfere with the unit's sound output. The Sigma has great surround sound emulation, the noice-canellation microphone offers clear sound without excess background interference.
Cons: Console gamers are left out in the cold since the sigma features no 360 or PS3 support. Creative PC-based sound control and equalizer software didn't make a noticeable difference in audio performance; none of are adjustments could correct the Sigma bass- heavy sound output.
Price $89.99
creative.com