Turtle Beach makes good gaming headsets. I use the X11, but the X12 is about the same.
Decent price for headphones and mic of pretty good quality (that is, the X11/X12). Helps you hear things that are important in (mostly FPS) games, like footsteps and gunshot direction.
I haven't had any problems with durability; had them for over a year now and no problems, but a friend had his break in under a year. Don't step on them or sit on them and they should be okay, but the wire connection can sometimes be an issue.
They're comfortable, as long as your head and ears aren't too large.
They block out some noise, but you can still clearly hear people talking to you and similar. Also big on bass; the X12 has a bass boost dial, too, so you don't have to keep it or can max it out, to personal preference.
Kind of bulky, and don't swivel or anything, so they won't compact. Really long cord. Also comes with a cable that lets you hook up to the Red/White input to a TV (for use with consoles, mostly).
Excellent purchase if you really like FPS games - well worth the money. Otherwise, they're pretty decent.
If you want some cheaper, generic headphones, I'm sure someone else will help you there. My X11 is the cheapest pair of headphones I own.
Sennheiser makes a wide variety of stuff, all pretty good quality for the price (I've heard). That might be a good place to look.
What headphones have you been using, and what kind are you looking for?
Sorry I can't be much help with a mouse. I just use whatever I can find there.