Gamertell has posted a pretty positive review of Tritton's AX Pro Dolby Digital 3D directional gaming headset.
From the review:
"It seems to be the rule that the better the sound quality, the bigger the headset. If that's true, then the AX Pro (aka Audio Xtreme Pro) might just be one of the best headsets around...
The headset is not ideal for movies but, for gaming, separations are very distinct, resulting in the directional sounds actually assisting with game play. The sound is very clear, crisp and quite good. You can tweak the crud out of your audio experience, creating deep sub-thumping explosions or extra high-pitched bullet whizzles."