So, I've been doing some research lately on headphones and stumbled on an interesting pair (head-fi of course). Apparently, these headphones are the first to bring true, genuine 5.1 surround sound to headphones. How it works is very interesting and convincing. I'll let you guys decide:

http://www.psykoaudio.com
http://www.youtube.com/watch?v=0OHcMWEzPnk
http://www.head-fi.org/forums/f4/psyko-audio-...es-398679/
http://www.tomsguide.com/us/Surround-Sound-He...357-6.html