I have a Logitech USB headset that retails I think for about $20 and it has pretty great audio and a built-in microphoneOn the downside, if you have a quality soundcard with good DACs and/or headphone amp and/or DSPs etc, then that's all bypassed and wasted. On the upside, if your system has a terrible, low quality, noisy analogue output to start with, you might end up with better sound, especially if it's a decent USB headset.
Yes! I was surprised at how good the audio was on it. I played Battlefield 3 with those and the ambient bullet cracks and stuff whizzing by was ridiculous. I've had it since 2012 and it still works flawlessly.This is definitely a decent headset for the price, I speak having used it.
http://www.amazon.com/Logitech-ClearChat-Comfort-Headset-Black/dp/B000UXZQ42/