I am looking for one that would be good with FSX and VATSIM, with good sound and mic.Cheers!

I use the Logitech G35 Surround headseat and it's AWESOME! It's a USB headset with a mic. A little pricey, but well worth it!

http://www.amazon.com/Asus-Premium-Acoustics-Powered-Sennheiser/dp/B0040YJNSW/ref=sr_1_1?ie=UTF8&qid=1321330022&sr=8-1

http://www.amazon.com/Asus-Premium-Acoustics-Powered-Sennheiser/dp/B0040YJNSW/ref=sr_1_1?ie=UTF8&qid=1321330022&sr=8-1

How is that a headset?Edit: okay, I see

How is that a headset?Edit: okay, I see

I <3 it :)

Here you go...http://www.amazon.co...21365604&sr=1-1While I passed on it, and went with the Sennheiser PC-360, the Beyerdynamic did get good reviews.You didn't specify a price/quality range, just said "best" And the added benefit is that it's the same hardware used in their aviation headset line.