The new PlayStation Pulse headset is pretty cool. 7.1 virtual surround, noise cancellation, and the unique bass impact feature which is not dualshock. It uses speakers to create a pulse vibration so no spinning parts inside or anything like that. You can also adjust the level of bass impact. They look really sleek too. Compatible with PS3, Vita, PC, Mac, phones. It can use an audio jack so don't think it is PlayStation exclusive. It is also $150. I had an opportunity to try them out and was impressed but I should have payed more attention to it, instead there was just too much going on at the expo I went to.

Check out the site for it on the PlayStation site. FAQs and a video to check out. I'm thinking about picking these up when I have the cash.

EDIT: forgot to mention the internal microphone, it is made for gaming afterall. Also it's dual array noise cancellation as they calll it.

They are good but they are to expensive for what they are, I think. As you can probably get similar quality headphones for probably half the cost