the question is how much are you willing to spend and what sound card (source) do you have? the next question is is there any brand you prefer. After that do you want any special features like 7.1 surround sound, open or closed back headphones, etc.
My go to audio supplier is Sennheiser
Honestly in my opinion, good gaming headphones are more important than your keyboard or mouse in terms of your quality. I myself use the Razer Carcharias which I am in LOVE with. It can go anywhere from $65.00 to $80.00 but as with everything, you get what you pay for.
if 60$ is ok for you... i suggest you look into the rosewill gaming surround 5.1 (not simulated... has actually 4 drivers per ear), vibration (yep.. tank hits rock your brains... and so does beemer's low tone voice...) and a kickass good unidirectional mic.
u wanna be more specific because i had the pc151 and it was great. The sound was superb and the mic was magical, everyone on CSS and some on vent said my mic was amazing. But i kind of killed them (only the mic) by dropping them pretty hard at least 100 times.