Well, I think it depends on the type of headphones and speakers you are talking about. Assuming you are talking about the professional gaming speakers and headphones, I would go for the latter anytime. Gaming headphones are far much better because they give you the privacy you deserve and you can also play without disrupting others. The performance is also excellent compared to the best gaming speakers. However, the real hassle is buying the best gaming headphones; there are a lot of factors you need to consider.