I've tried several dual- and multi-driver surround headsets (Zalman, Turtle Beach, Tritton, etc), and the best I've found so far are the Razer Barracuda 8-driver phones. While still no substitute for multiple correctly set up speakers, I've found they provide passable spatial location and imaging. You won't be listening to high fidelity music on em, but for gaming and movies they are pretty decent
