I had a Astro A40 headset which I found to be generally excellent, if a little heavy, at least until my son ripped most of the leads out. My wife has suggested that she will get me another pair for christmas but as I also need a new mouse I think that getting a cheaper headset and a decent mouse would probably be a better idea.

Any recommendations for headsets on a 70-100 budget?

I am looking for comfort, good sound quality and ease of use.