I got the Tritton AX 180 on sale for $50. I love this thing. I'm not really an audiophile or anything, so for the price and quality, you can't really beat it. They work on PC/360/PS3/Wii and even ipod or anything with a headphone jack if you're near something to plug the USB into.. Also if you have audio out on your TV they will work on cable or whatever as well.
Anyway I don't think that sale is still going on and I'm not sure the current price, but if you're on somewhat of a budget I haven't really found any negatives with the AX180s, especially for the price.