The LTB WR-51 Cinema 1 wireless headphones offer true 5.1-channel surround sound. The package consists of the headphones and a base station that transmits over the 2.4-GHz radio frequency band.
It works equally well with PCs and home theater systems. Though its not nearly as convincing as a set of surround speakers, it does provide sound thats well suited for action movies and gaming.
The wireless performance isnt so hot when youre moving around, but when youre sitting in one spot, it works fine. The price is high (you can find it for less online), but it may come down as more players enter this market.
Setup is very easy, though youll need an optical or coaxial digital output for plugging the base station into the desired source.