Looking to get a nice headset for xmas, any suggestions for dos and don'ts would be greatly appreciated!

Would rather get a wireless one if there are no draw backs.

Also don't know if a surround sound one would really be any better than a high quality one thats just stereo.

And I would like it to be compatible with my PC, PS3 and home theater if possible( as I understand it surround sound ones require software that you obviously can't install on consoles?)

Thanks in advance...