For $100 price range, the Razer Kraken 7.1 Chroma offers excellent gaming performance, a lot of bass and lot of software support. Oh, and we cannot forget the cool design and the programmable RGB LEDs.
Visually appealing design 7.1 audio headset at very low price Good quality microphone with high SNR No distortion Large drivers Very comfortable to use Braided cable that will last long Very effective EQ
Software isn't perfect; requires you to re-calibrate surround sound May not be comfortable for people with large heads Too much bass bias; needs to be reduced through software EQ