The FID irock! 1051 Theater Surround Headphones ($39.99 direct) are a low-cost 5.1-channel set primarily aimed at PC gamers and traveling movie watchers. They connect to your computer's USB port, so they don't require a special sound card. That means, however, that they won't work with your home theater system or portable standalone DVD player. The overall build quality of these headphones is pretty low, as is the level of comfort, but they do fold up into a fairly small package for storage. They provide a somewhat enhanced experience for movies and games, but music sounds hollow and bass-heavy. Given that some users—particularly gamers—prefer bass-heavy audio over more accurate and detailed sound, however, these may be worth a listen.