Sennheiser needs no introduction in the audio space, so we'll skip right to the chase and share the fact that Sennheiser has just added a pair of headsets to its PC gaming line. The new models include the PC 323D with 7.1 "super-realistic" surround sound, and the PC 310, the latter of which is a more subdued headset aimed at entry-level gamers, with a price tag to boot ($60).
The PC 310 is built with soft, open-acoustic ear cups with plush padding, dualFol diaphragms with neodymium magnets, and an adjustable noise-cancelling microphone. If you tend to gyrate when you game, or are prone to fits of rage, Sennheiser says the the PC 310's "re-engineered cable can survive the daily abuse of tough matches and rolling chairs."
On the higher end of the audio scale, Sennheiser's $160 PC D323 also features an open air acoustic design, but ups the ante with 7.1 channel surround virtualization via the Dolby Pro Logic IIx USB processor, Both headsets are shipping now.