The new Psyko Carbon headset sports 7 speakers, including 40mm subs, which is supposed to surround your head with sound.  With that insane amount of power it is no surprise to see that this headset comes with its own amplifier.  The real question is whether the PsykoWave speaker virtualization technology which is intended emulate positional sound like you would have with properly set up speakers.  The Tech Report knows how well it works, so you can visit them to find out for yourself.

"Psyko Audio Labs has updated its surround-sound gaming headset with a new Carbon model that offers a number of upgrades and a lower asking price. We have a listen to see if the Carbon is a good alternative to traditional virtualization methods."

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Audio Corner