"True" surround sound does not work on headphones look at the Razers they have tried this with their barracudas and magaladons and their sound quality is very poor never mind their poor build quality. The best headset is the Sennheisers which not many people will dispute and they have stayed away from surround sound and just used stereo. However pair them with a decent sound card and you will be amazed that they aren't.
