The Sony Playstation 3 headphones work well for me. They have a USB dongle which you can plug into a PC and works straight away, so if you have a console and PC and want to switch it's pretty easy. Also they have separate volume controls for mic and music if you just want to hear someone talking and not the game.(vice versa). Comfy and also have simualted 7.1 surround. Which is pretty awesome playing COD.
http://us.playstation.com/ps3/access...adset-ps3.html