turtle beach p21 is good, but only has simulated surround sound, but for ~$75, not bad. tritton ax pro has true surround sound (4 speakers for each ear piece), and at ~$160 is a bargain. sennheiser's are quality, but you will pay over $200 to get the good ones. before purchasing any of these, however, if possible, try them on before purchase! some people love the tritons fit, others hate it, some like turtle beach, others don't.