Everything USB posted a review on the Logitech G35 USB Dolby Gaming
Headset

If there's one thing I love, it's product reviews that shatter my pre-existing conceptions of how things work. Logitech's G35 Surround Sound Headset for gamers does just that, offering an immersive 7.1 soundscape over two physical channels that you wouldn't believe until you've actually heard it. We've documented to great lengths the strengths and pitfalls of this particular headset and you can read all about them in our review @ EverythingUSB.com, right after the jump.

Logitech G35 USB Dolby Gaming Headset Review