Seriously, PC gamers expect a lot from their audio, and frankly most of the headsets catered to gamers just don't deliver. Either they are ultra-expensive headphones geared towards the audio enthusiast, or barely mediocre communication headsets with underachieving positional sound. Many gaming headsets also lack in one critical area: the bass. Many PC gamers are playing First Person Shooters, which usually involve more explosions than a Michael Bay flick. Where's the Bass?
TeknMotion has your bass, with buttloads to spare. Their PulseWave headset is built for PC gamers primarially, as it sports positional 7.1 surround sound, bass vibration, dancing LED lights, and a removeable microphone... and it can be used with your MP3 player or audio system, too.