"REALLY SURROUND SOUND" is crap. It's a gimmick and "simulated" surround sound with a good pair of headphones and a good processor will sound better than 3 crappy drivers in one set of cans. The reason being is that your ears function as points. Do to ever so slight differences in the sound, they can tell where it is coming from, but if 2 sounds were truly identical when they reached your eardrums, then you would not be able to tell shere they came from. If you really want reasonable sounding headphones with built in "Surround" these headphones will work:
http://www.amazon.com/exec/obidos/tg...01707?v=glance
Otherwise get grado sr-60's, which are some of the best headphones you can get for under $100.