If you had to go with one of those, I'd go with the first one. It looks cooler and has 7.1 surround sound. But I'm no headphones expert like r00t so don't think this is an expert opinion.

If I were you though, I'd go with some Turtle Beach x12's. I've owned a set for over a year now and they're still great. Not a problem with them at all.

As far as PC gaming headsets go, I couldn't suggest anything else than the SteelSeries Siberia v2. It's probably the most comfortable, non-bulky and top quality headset I've used on a PC. Absolutely excellent audio and mic I have no complaints. Plus the way the strap works is really neat it doesn't leave a "dent" in your hair after a long time of wearing them. They fit like a one-size-fits-all baseball cap, only if it doesn't fit you than you are simply not of this earth. Plus the mic can be retracted into the left earpiece.
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MichaelBay wrote As far as PC gaming headsets go, I couldn't suggest anything else than the SteelSeries Siberia v2. It's probably the most comfortable, non-bulky and top quality headset I've used on a PC. Absolutely excellent audio and mic I have no complaints. Plus the way the strap works is really neat it doesn't leave a "dent" in your hair after a long time of wearing them. They fit like a one-size-fits-all baseball cap, only if it doesn't fit you than you are simply not of this earth. Plus the mic can be retracted into the left earpiece.
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Thanks for the advice, but my budget is around 40.

I have the Plantronics, they're excellent. Although I would go for the Steelseries Siberia V2s as said above.

I would go for the Plantronics they look nice.