While it's not packing the force feedback boom of Ben Heck's recently unveiled AudioFX Pro 5+1 gaming headset, Turtle Beach's latest 5.1 surround sound USB headset (also gamer-oriented), the Ear Force AK-R8, will sock your skull with dual sub-woofers and eight speakers. Eight, for real surround sound.
Besides sporting a removable boom mic, it features a 10-band, six-channel EQ and allows you to hear outside sounds as well. (Though I'm not sure why you'd want to be distracted by the real world or your girlfriend during a hardcore fragging session.) The $150 price tag seems reasonable for a solid headset, but that could just be because I'm hung up on the eight speakers—the $30 pair on my desk seem so inadequate now.