I don't see what advantage there would be by using a USB headset if you have a decent sound card.
I've been using the KOSS SB45 for a couple of years now, and have been VERY happy with them. nice BIG earcups that go around my ears, so they are comfy for hours of use. Pretty good for listening to music as well. Not up to 'audiophile snob' standards, but very good for the average person, with plenty of bass response. Also, you won't have to mortgage your first-born to buy them:
I'm having an intermittant problem with the 3.5mm microphone (motherboard) socket on the back of my pc and a USB headset sounds like an easy solution.
I would be very interested to hear the pros and cons of USB.
Don't get Saitek GH50 headset. Less than a year old and something has come loose inside so they rattle when I shake my head. The surround sound thingy never worked and the volume control crackles really badly when moved and has blank areas.
I bought a 2 euro headset at a local store about a year ago and it's still working properly. It has a nice long cord with volume control on it, and the sound quality is surprisingly good bang for the bucks. The microphone produces a very clear sound in recordings. The only thing I don't like about it is that your ears start to hurt when wearing it for more than an hour. A small price to pay though, for something this cheap and surprisingly good!
I use Sennheiser headphones for sound and a cheap 5$ mic that I can clip onto whatever I'm wearing. Works like a charm. I find the sound is better with non-gaming headphones. My desktop speakers have jacks for both the headphones and the mic which is very convenient.