If you are looking for a surround sound headphones then the The logitech g35 is a great surround sound headphones there are mixed testimonials on the The logitech g35 mainly regarding the build high quality.
though there are some people had them a while without any issues, this is a short review on the The logitech g35 if you require more details on the The logitech g35 try the web link here.
https://www.youtube.com/watch?v=yjYD6zqcw6A
http://www.dailymotion.com/video/x4zduon_surround-sound-headphones-the-logitech-g35-coventry-united-kingdom_fun