Soulzz is going to tell you to spend 300 bucks on a Sennheiser right away ignoring your budget entirely. Now that I have said that he is going to defend his position against this statement.
I needed something analog and ended up trading down my Plantronics Gamecom 780 which was USB with the 7.1 effect to the 380's very much the same build wise but its stereo and analog -
Amazon.com: Plantronics GameCom 380 Stereo PC Gaming Headset: Computers & Accessories
I have no regrets but its not to say you couldn't do better. I shoved them into a backpack over the weekend their 6 months old I have no worries of them breaking at this point.
They are over ear and I wear them 8 hours a day sometimes. Logitech has some offerings in the same arena. Then you got all the other companies have plenty of offerings some in your budget many not. In comparison to the 20 dollar sony headphones I used to listen to music with in high school these rock but I don't have Soulzz's Sennheiser to compare to or anything.