http://www.amazon.com/Sennheiser-PC-...3035037&sr=1-4
A bit more than 100- but you get what you pay for with audio.
Or
http://www.amazon.com/Creative-Labs-.../ref=pd_cp_e_2
* Contoured and ergonomic ear cups, plus lightweight, precision-fit comfort headband
* 40mm Full-Spectrum (20Hz~20kHz) Neodymium Drivers
* Removable microphone to allow use as headphones when not gaming
* Reversible ear cups for compact storage
* Includes silencer technology to eliminate background noise so your voice is heard clearly