Well it all depends on what you want to spend really. I mean I've purchased a head set from Walmart for thirty bucks and received more than my moneys worth. At the same time I have purchased a World of Warcraft headset for $180 and I was disappointed. I would recommend anything from Logitech. They're on the cheaper side, but still provide great quality.
If you're interested in buying/browsing online, check out this website. I've purchased from them before and they are very fast and reliable.