Before this gets out of hand with people going back and forth stating which headphones are the best with no logical explanation of why it is so, I suggest doing a bit of googling to see what people have to say about the headphones you are interested in. If you are after SS headphones, have a look around to see if people are happy with them, but stay away from genuine audio forums as they all hate them for valid reasons which I’ve explained 100 times already.
I’m honestly not going to suggest you get a proper set of music orientated headphones because I know that you are only really wanting to use them for gaming, a USB headset with virtual SS will be fine for that.
I will just mention that headphones can not produce real surround sound. It can only simulate it, whether that is good enough for you depends on how hard you are to please.
This may help you decide.
[FONT=Arial, Helvetica][SIZE=2]Indeed stereo headphones are at least as efficient as a 5.1 speaker set in reproducing sound ambiance. This is especially true for games. It is due to the excellent stereo effects of headphones and a perfectible stereo image for computer speakers. And all 3D sound standards like DirectSound 3D and EAX have been designed to designate a 3D positioning with stereo systems. Algorithms used when activating the “headphone” parameters are tried and true and provide a simple but efficient sound ambiance with a correct 3D positioning.
[/SIZE][/FONT][FONT=Arial, Helvetica][SIZE=2]The sound restitution of a stereo headphone is better when rotating around an object than with a 5.1 headphone. Transitions made by algorithms and used with DS3D and EAX are more subtle and progressive than with a 5.1 headphone and the 5.1 activated mode. Technically, 3D sound restitution is better with stereo headphones than with 5.1 headphones. If you add to the equation the better sound quality of stereo headphones, the result seems quite obvious.[/SIZE][/FONT]
http://www.behardware.com/articles/497-8/5-1-headsets-comparative-test.html