"If what you care about most of all is audio quality and you don't mind paying for it, the Audeze Mobius headphones are the top of the pile. Their price tag is extreme and there are more comfortable headsets out there. Build quality could be a little better too, but for the absolute best in audio quality, whether it's in-game action or your own personal music collection, this is the headset to get."
"For your money, you get a headset that looks far more like a pair of high-end headphones than a gaming headset — which may be more to your taste, or not. But that's actually because it is a high-end pair of headphones, featuring planar magnetic drivers, rather than the more traditional dynamic drivers. The actual benefits of this technology are a little complicated, but in a nutshell, the sound they produce is noticeably better. "
"It supports wired, wireless and Bluetooth modes, so you can connect to just about anything — Xbox One included, and it has built-in 3D audio processing, so you can turn your Xbox One into a surround sound system with the press of a button. There are even specific profiles to help you focus in on certain parts of a game's audioscape, including footsteps, ballistics and more."