Mad Catz's Tritton Kunai range offers a unique looking pair of headphones for each console out there. The PS Vita version has a rather neat Tron look about it, and comes with a detachable microphone, inline controls and should be competitively priced.
Which puts on hold my imminent purchase of a TurtleBeach M5 set (to save me mucking about with all the extra wires on my FX EarForce set). No sign of a release date for these but will investigate and try and get more details.
UPDATE: The sets are due on sale in the Autumn for around $50, more information nearer the time.