Whilst the virtual surround sound doesn't really add an awful lot to the experience, for # 40 you're getting a properly great headset with very few issues. (fingerguns.net)
It's a tough market right now, there are a lot of great headsets around this price range... (techspot.com)
all around great headset, only complaint is that it sits very tight on your head, pain after about 40 min, heads up guys. (amazon.com)