A good PC gaming headset makes a great gift for that PC gamer on your list. Read our buyer's guide and review round up to help you shop for one.
Although we've got a quick primer to help you understand those characteristics, don't get hung up on numbers. Numbers can't tell you if a pair of speakers are good, they just make for cool bullet-point lists on product boxes.
Ultimately, you have to test a PC gaming headset under 'real world' condition and decide for yourself if they suit your gaming habits. So here's tip #1 for buying PC gaming headsets: buy them from a vendor with a good return policy. (Best Buy and Amazon.com, for example, both have good return policies.)