Anyone know where i can find a high quality USB headset will good sound quality

[Knapkins]

and a decent mic for under $50? I need Great Bass and preferably surround sound, though that isn't required. $50 is the budget, what do you guys suggest?
i would prefer an over the ear headset please

 

[Tenchu The Silent]

click the link under source, thats the one i use, it's great