Buy the HyperX Cloud Alpha. It has been the default answer at this price for years, it plugs into literally anything with a 3.5mm jack, and it is more comfortable than headsets costing three times as much.
Under $100 is the most interesting price band in gaming audio, because it is where the money is still going into the things that matter. Above it you start paying for wireless radios, base stations and battery-swapping. Below it, the compromises start hitting the drivers and the build.
A note on how this page relates to our footsteps roundup. That page ranks purely on positional accuracy and its winner is an open-back headphone with no microphone. This page ranks on being a complete headset — sound, mic, comfort and compatibility together. Different job, different winner. If pure imaging is what you want, follow that link instead; the EPOS H6PRO here is the closest thing to a bridge between the two.
Where the money goes under $100
Comfort is the spec you will actually notice
You will forget the frequency response within a week. You will notice a headband that presses on the top of your skull every single session. Clamp force, weight and pad material are the specs that determine whether you still own this headset in a year.
If you wear glasses, this outranks everything
A firm clamp presses the arms of your glasses into your temples, and it becomes genuinely painful after an hour. The EPOS H6PRO clamps firmly and this is its most common complaint. Softer, memory-foam-padded headsets like the Cloud Alpha are far kinder here.
3.5mm is more valuable than it sounds
A wired headset with a plain analogue jack works with a PC, a PS5 controller, an Xbox controller, a Switch, a Steam Deck, an ROG Ally and a phone. A USB-only or proprietary-wireless headset works with whatever it was designed for. That flexibility is worth real money.
The microphone is where budget headsets are honest
Almost every headset here has a perfectly acceptable mic. The one real exception is the Logitech G435, whose built-in beamforming mics are clearly worse than any boom arm — that is the compromise that pays for its wireless and its 165g weight.
Wireless under $100 means a trade-off
You can have wireless at this price, but something gives. On the G435 it is the microphone; on the Barracuda X it is a slightly plain sound. There is no free wireless at this budget, and any headset claiming otherwise is cutting a corner you have not spotted yet.