Headsets are bad, though. Especially Surround headsets.
Head phones sound much better, and ones with good soundstage will give you better positional audio than surround sound in gaming.
This pair is within your budget, and has some of the best soundstage I've heard: http://amzn.com/B000CMS0XU
The caveat of course is that you will need analog inputs on your PC to use them. If you have a sound card with a built-in DAC, like any X-Fi card, you will have analog audio and can also have virtual surround sound for movies if you so choose.
Otherwise, get a DAC like this one: http://amzn.com/B009346RSS
The AD 700's are very easy to drive, and hence do not require an amp. So you should be set with just the headphones and a DAC. --- Console war in a nutshell: http://imgur.com/xA6GJZ9
http://www.amazon.com/Corsair-Vengeance-Connector-Headset-CA-9011112-WW/dp/B005QUQP7G/ref=sr_1_1?s=electronics&ie=UTF8&qid=1378212643&sr=1-1&keywords=corsair+1500s ^ I recommend those because i've owned them for about a year and honestly its the best headset i've ever had, its extremely durable and the mic quality is great.
The official PS3 headset with the Razer surround software;
GREAT "surround" sound quality, wireless, works on both platform, long battery life, built in mic that is not cumbersome. Overall excellent product. --- FX8350 / ATI Sapphire 7870XT OCed / Patriot 64GB SSD / 3x1TB WD Black / Gigabyte 990FXA-UD3 / 12GB DDR3 / 750W C-Master GX / Corsair 300R / Steam ID : PatriBrod
I can't help with a headset that would also work with a PS3, but if I was buying a PC headset, I'd buy a Corsair Vengeance 1500 (the USB one). --- -What is best in life? -To crush your enemies, see them driven before you, and to hear the lamentation of the women.