I am trying to find a STEREO wireless headset with attached
Microphone. The headset MUST be stereo with microphone and all must
work wirelessly at a range of at least 30 feet. No infrared,
preferably blue tooth. This headset is for use with a computer so USB,
firewire, etc connections are acceptable if that is what you find. No
Mono headsets, Microphone required, No FM in the 80-110 MHz band,
infrared, or other line of site requirments.

The main reason I want to find such a device is for online gaming, but
I will also use it for other applications such as just general
computer use and listening to music.

There are a plethora of mono/mic headsets out there and just as many
wireless stero headphones. The trick is to find a wireless stereo
headset with microphone. In your search you will probably come along
many cellphone headsets, this is not what I'm looking for.

The closest thing I have found is this 
http://www.audiolinks.com/tek9/tek9.asp?pg=products&specific=joengne8
It is ugly and uses FM and has a clunky transmiter box you have to
hook into too. Not exactly what I'm looking for but should give anyone
a pretty good idea, or a starting point at least.

Sonorix make a blueTooth stereo headphones with a microphone -
http://www.sonorix.com  This set is rebranded by BlueAnt (if you live
in Australia) http://www.blueant.com.au/bthp.htm.

I have purchased the set in Australia, and can say that they are
really useful.  In addition to being a bluetooth stereo headset with a
mic, it is also a mp3 and portable file storage device with 128MB of
space.

They work nicely with my PC (it comes with a USB Bluetooth Hub), my
iPaq PDA and my 3G phone.

There are two modes - stereo streaming, and speaking.  The audio
quality drops dramatically if you use the speaking mode, something
like cellphone quality.  The stereo streaming - or when watching DVDs
- and MP3 playback is however, excellent.  One of the best quality
headsets that I own.

Here is what you want.

http://www.bluetake.com/products/BT420EX.htm

Stereo headset with stow away microphone, plug plug-n-play audio
dongle to support MP3 devices that are not Bluetooth enabled.