The new Corsair HS1 is a USB gaming headset with soft ear cups and a stiff microphone.  Able to produce 5.1 sound, it is perfect for utilizing the audio cues in games to pinpoint your competition.  The Tech Report was quite impressed with the quality of the audio produced, especially when watching movies but they did feel the microphone could have been of a higher quality.

“Corsair has ventured into uncharted waters with its HS1 gaming headset. Is the HS1 worth the $100 asking price, and does it handle music as well as games?”

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Audio Corner