I won't delve into the specifics as to why it is better to build your own PC rather than buying a console this year. If you really are at a loss, you can read about the age-old debate "PC gaming vs Console Gaming," which should provide more than enough information for you to make your mind up.
However, bickering aside, even those who own both a console unit and a PC may want to invest into something of a more serious sonorous selections to stimulate the saccharine, silky signals in your favourite gaming soundtrack.
Should you be into multiplayer titles instead, these PC Gaming Headsets should help you considerably enhance the experience and communicate with your team-mates more effectively. In any case, whether you play Call of Duty or enjoy a particularly intense Neopets session on your favourite Team-Speak server, these headsets will do wonders and prove to be a great investment.
Razer Electra Essential Gaming and Music Headset - Black
If you play games you should be familiar with all things Razer, whether they are mice, keyboards or headsets. The Electra is not terribly expensive at £50 (approx. $90) and will provide good frequency isolation with a robust mic for team communication.
Rumbling and rambunctious bass frequency-response will undoubtedly reverberate more than a horde of Ratites, while proving sweeter and rounder than a sip of Ratafia.
Like most Razer units, the Electra is built for sturdiness and comfort and should last you for some time, even if you are rather belligerent during your gaming sessions. Remember that this headset has a mic but it is also built for music-listening or single-player experiences. Good Game all.
QPAD QH-1339 Premium Gaming HeadsetFor all serious gamers this is the absolute epitome of professional audio for games, with an ergonomic design eager to effortlessly elate your listening level. These closed headphones provide smooth plug and play so that you are ready to go in a jiffy. The QPADs provide ample frequency response in either highs or lows, and will deliver absolutely tip-top Hi-Fi quality.
Highs as crisp as an early morning robin's chirp, and lows as rumbling as a relentless horde of moles' incessant tunnel digging. The QPADS are a great PC Gaming headset and cost about £270 ($450). They will guarantee you a great listening experience even outside of PC Gaming audio. Great piece of kit albeit expensive, so save up on that loot.
F.R.E.Q 5 Gaming headset - blackFor the last choice I wanted to pick something in between in terms of price, and the F.R.E.Q. 5 are ideal if you have some dosh to spend. The price is not insane at £135 ($220) and a lot of gamers won't mind coughing up the gold on a piece of hardware which will last for some time. These PC Gaming headset guarantees great precision and good frequency response, particularly in mids and lows. The design is quite robust though they are primarily built for PC gaming, so too much mobility isn't recommended.
While the brand is not as well known as some of the top players in the industry, it will still allow you to save up while having all the quality at the mid to high price range. Buy and enjoy.
There are many more to consider of course, so keep an eye on this for additions or new PC gaming headsets released in the near future.