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I've got pretty much everything picked out for my monster rig, except headphones. I'll be using a CREATIVE Sound Blaster Audigy2 ZS GAMER Limited Edition sound card; so I want a good pair of headphones to match it.
I'm willing to go up to around 150 dollars for the headphones, so Aerius, don't try to sell me some five thousand dollar pair.

Thy Link

Tom's Hardware just a special on some high end headhpones
Medusa 5.1 Surround Sound Headset

The best of the roundup and what I plan on picking up, I hate the USB soundchip verisons.

None of the headphone's on THG's review are what I'd call high-end, and "surround headphones" are not needed -- your sound card can do that trickery already, use that DSP for something!

There have been some threads here, so use the search. Grado is often a favorite for those who like bass (the SR-125 is US$150). If you want a closed headphones so as not to annoy people around you, take a look at the Sennheiser HD280. Also, Headroom has a handly look at prices. Alas, due to the relatively weak dollar prices have gone up

Edit: the Allessandro MS-1 is essentially the SR-125 but for $50 less, take a look. And take a look at the AKG K240S on headroom.

Finally, try to listen before you buy.

If you want high end, I recommend the Sennheiser HD 650s, considered to be the world's best headphone. I had a pair of the predecessors (the HD600s) and they were by far the best headphones I had ever listened to.

More on them here

As Phong said though, try before you buy. There are many different styles of headphone and things like comfort, open/closed design, and more matter.

I've always been a fan of Sennheisers, although currently my top headphones owned are Bose QuietComfort noise-reducers ... pricey but so worth the money on long flights for eliminating that background roar on the plane and letting you listen to music or movies at acceptable sound levels .... very good for music but for most home use you don't really need noise-reduction, I'd go with Sennheiser.