I thin Logitech's 5.1 headset is pretty good. I don't remember the name, but you can go and check it out! :D

Must it be 5.1? Steelseries 5H USB are 7.1 and cost like $80. Been using those for a while and they sound amazing.

Keep in mind there are different types of 5.1 headset. Most use a software virtualisation technology (e.g. the Logitech 9xx series). Others use multiple speakers. The multi-speaker ones don't need special software to work, the virtualisation ones do. I had MAJOR issues getting the Logitech headphones to work properly because the software wouldn't work (wouldn't enable 3D).

Also for that price they are likely to suck. I would honestly recommend just some decent headphones.

So many topics have already been made about headsets. I'm sure you can find something relevant in one of them. Here.

Corsair vengeance 1500 , 7.1 dolby surround $99

You can get great gaming headsets for less than 20$

I use the Plantronics GameCom 780 and I absolutely love it. I had some Turtle Beach x11s before these and the GameCom 780 absolutely blows them away. You can usually find the Plantronics GameCom 780 on sale on Amazon for $55-$60, they retail for $80.

Also the GameCom 780 is 7.1 Dolby surround. Link to amazon page

I use the Logitech G930s. I'm in love with them

I have a pair of G35 and I am really happy with them.

Thanks everyone for the replies. Il check em out

Do they make headphones with more than 2 speakers? o_O (5.1 when referring to a sound system means how many speakers it supports, left, right, center, left rear, right rear and the .1 is a sub woofer)

Define "best". What are your priorities?