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The X3/X4's have a mic so if you want to use them for MP gaming I would go with those. If you're not concerned about the microphone then you can get better quality sound for around the same price. I'm not a big headphone nut but I know Sennhaiser makes good headphones so maybe look for some of those in your price range?

With the X3/X4's they work with the 360 perfectly (mic and sound). With the PS3 there are ways to get it to work with a receiver but the mic will not work at all.



Completed X360:
High Def Movie Collection