Everything USB posted a review on the Tritton Audio Xtreme 5.1 PC Gaming USB Headset

We looked at Tritton's 5.1 surround sound USB headset with vibration feature. The headset has hardware support for DirectSound with EAX2 extensions. For Vista gamers, there's a compatible driver in the works for OpenAL games, but as of this writing, the latest OpenAL titles don't exactly work well with the headset.

Tritton Audio Xtreme 5.1 PC Gaming USB Headset Review