Kingston's HyperX Cloud II Pro Gaming Headset can work as just a normal over the ear headset thanks to the removable microphone and 3.5" jack but provides more functionality when you use the inline 7.1 audio DSP connected to a USB port.  The speakers are rated at a frequency response of 15Hz–25,000 Hz and the microphone at 50–18,000 Hz but be aware that the quality of your voice is significantly better when not connected via USB.  The 7.1 audio emulation software works as advertised although the reviewer at Modders Inc prefers to use stereo.  Check out the full review right here.

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