Which is the best "affordable" headset for gaming you can get right now?

Hey everyone,

My g430 recently broke and I'm now looking for a new headset. I want something that supports 7.1 surround sound. I don't care about the looks to be honest, I just want it to be comfortable and have the best possible sound I can get for an affordable price. Affordable being not upwards of 100 dollars (I can live with 105/110 dollars if it would be really worth it obviously).

So what are your opinions on this? What are your experiences? I'd really like to know!