Personally been looking to get a nice Mic sometime in the near future... Currently I use a dollar store desk mic lol (Actually has decent sound nice and clear probably due to having a well isolated enviroment clear of most background noise)

Headphones: Sennheiser HD-280's Sound is really nice, it's a shame my computer has a Fubar Headphone jack in the front and the cord isn't suited to stretch to the back (Could buy a extender but..eh) also they get damn hot after a while, but sometimes you just can't beat the nice fully enclosed headphones for that extra immersion.

Mic: Really looking to splurge on this guy

Not just for gaming purposes but mainly been looking to get into capturing audio to start doing some game reviews. I've just had a odd interest in getting into that space after I had some mild victories in writing reviews and enjoying let's play videos.