I have both of these... they are equally sick in their own right.
These are the X41 wireless ones which are 7:1 surround (power off of ac)
and these are the X31 wired ones which sound great and can also be used for PC as well (power over usb)
both can have the game sound routed to the headset as well
A bit pricy but I have never had to replace them.. X41 uses AAA batteries which last for a good amount of hours.
If you don't care about being tethered to a usb port the x31's are just fine.
As far as sound quality awesome on both in and output.
I have had almost every brand of wireless headsets and for the price and being able to be used for xbox and pc these are the icing for your cake.