The LTB WR-51 Cinema 1 wireless headphones offer true 5.1-channel surround sound. The package consists of the headphones and a base station that transmits over the 2.4-GHz radio frequency band. It works equally well with PCs and home theater systems. Though it's not nearly as convincing as a set of surround speakers, it does provide sound that's well suited for action movies and gaming. The wireless performance isn't so hot when you're moving around, but when you're sitting in one spot, it works fine. The price is high (you can find it for less online), but it may come down as more players enter this market.