I first heard of LTB when OCC reviewed the Magnum 5.1 USB Headphones last December. The Magnum headphones had gotten a good review, but since I already had a good pair of headphones, I didn't think too much of the set from LTB. I also didn't have much use for a microphone, not to mention the fact that I didn't believe that headphones could really generate 5.1 surround sound. On Tuesday, I had an opportunity to visit LTB's office in Teterboro, NJ.