Cooler Master's MasterPulse Pro Gaming Headset offers virtual 7.1 surround, with 44mm drivers which have a frequency response of 20Hz to 20kHz.  All software duties are performed by the fairly large sized inline controls; the headset will not work on a phone or plane but will work on anything with USB audio capabilities.  Overclockers Club tried the headset out and they discovered these things are incredibly loud, even when the volume on the headset is turned down as far as possible.  This is somewhat of a negative when listening to media as you need to adjust your system volume down significantly, however for gaming they found it to be beneficial when listening for directional clues such as footsteps.  Take a read through the full review to see what you think about the MasterPulse Pro.

"This is where the CM MasterPulse Pro set really stands out: gaming. The extensive bass response along with the ability to go LOUD allows you to crank up the volume to hear the details while still getting rocked with crystal clear and thunderous explosions. Because of the prodigious output, it's very easy to hear quiet sounds you might normally miss, while also placing things quite easily in terms of direction."

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