By this I mean:
Best sound quality?
Best output quality?(microphone clarity, whether or not it picks up background noise, etc.)
Comfortability?

If you can answer this, that'd be great.

I'm no audiophile, but I bought a $30 Plantronics Gamecom 377. Most games compress audio quite a bit, as does ventrillo/teamspeak/etc, so how well can you really play a 12kbs audio codec? :P

Same thing with recording quality, although the Gamecom does have great isolation.

Very comfy, it has nice pillows and big cans (gotta love big cans amirite?), so I happily wear them for 12 hours a day.


I don't know much about other headphones, I would consider thinking about WHAT you need exactly. Do you really need epic sound/mic quality?
If it's just for gaming / youtube then really any $20-$50 set will be fine.

Well beats are pretty comfortable.
They microphone clarity is excellent.
You do not hear any background noises.