Everything USB reviews the Tritton Audio Xtreme 5.1 PC Gaming USB Headset.

Quote from the Tritton review:
" Surround sound is like dual monitors and satellite radio. Once you have it, it's hard to go back. So when your new neighbor calls the cops on you for having the volume too loud, or you're attending a LAN party with no speakers permitted, it's imperative to have a backup plan. Enter the Tritton AXPC gaming USB headset, offering true 5.1 surround thanks to 4 individual drivers in each cup, rumble feedback, and a detachable boom mic to keep those late night gaming sessions rocking. Did we mention it's USB? Full review ahead."
Read the full review on Everything USB.