Can anyone recommend a comfortable Gaming Headset which connects using a USB connection? My SoundBlaster Arena Headset needs replacing and looking for something similar or better quality?
Instead of getting a "Gamer" headset, go buy a proper pair of headphones and an external mic. With a USB headset you only get to use the built in soundcard, but with a pair of 3.5mm cans you can get a proper soundcard. I'd recommend something Sennheiser, Beyerdynamics or Audio-Technica, with a Logitech table mic.
I considered USB when i wanted to get better surround, i ended up going with roccat kave and a lower end xonar to get pseudo 5.1 (albeit with more than two drivers). I've used higher end stereo headphones in the past and while they're far better for music or even movies, if it's for gaming and positioning is important they won't offer you the same.