While attending a local LAN party, I've noticed one brand of gaming gear that dominates among the hard-core: and that brand is Razer. They make gaming mice, keyboards, and headsets with features that PC gamers are looking for with a high degree of quality and a decent price point. A good gaming headset is a necessity when playing online, not only to hear the critical audio cues that help keep you alive, but to communicate with your teammates for coordination (and taunt your victims, of course).
Razer has followed up on their Barracuda gaming headset with their new Piranha gaming headset, which claims to offer the same high quality audio and delivers an anti-noise microphone to make voice communication clearer. Razer has also designed this new headset with the same "l33t" flair that they're known for, along with comfortable earpieces, long cord, and easy-to-grasp inline remote.