It all depends on how much flying you intend on doing. For a lot of flying, you should get a good quality headset (usually meaning a lrgish lump of cash), or go a bit cheaper but still with good noise attenuation, if you intend on doing the odd bit here and there.
Things to look for are mentioned in other threads, but as a quick and rough guide, look for a headset that is comfortable (especially if you are going to wear glasses or sun glasses underneath), with parts that are easily changed should something go wrong.
Kermie