QUOTE(WonderSlug @ Jun 28 2008, 21:50)

I've heard some good things about the Tritton AX51 Xtreme Audio 5.1 Headphones in terms of audio quality.
They can be purchased for about $80 USD.
The upside is that they are true 5.1 headphones, and come with a headset microphone for use in gaming should you desire. According to reviews they have really good bass, and are pretty loud at a low volume on the PC or other output.
The downside is that they don't process 5.1 on the headphone circuitry, but require connection to the outputs of an actual 5.1 or 7.1 sound card and have the sound card do the processing. In addition, the headphones come with an AC adaptor brick that is required for powering the 5.1 headphones. Without it, you won't get 5.1.
They look like they were made more for use with a PC equipped with a 5.1 sound card. I don't know how they would function hooked up to a regular A/V receiver/amp.
Read some reviews:
http://www.motherboards.org/reviews/hardware/1751_1.htmlhttp://www.amazon.com/TRITTON-Hardcore-Gam...n/dp/B0011EOX6Ghttp://www.mygamer.com/index.php?page=arti...cles&id=402Yes, I heard about it too. The problem is that it has a rumble, that I don't really like, because you can't turn it off.
I was looking at the HPA2 from turtlebeach. It doesn't seem to have the rumble.