Pros: Comfortable over long periods of time
I've had these headphones for a few months now and don't really have very many complaints. It's got a good, crisp bass response. I can wear these for hours without having my ears sweat or get sore.
The virtual surround sound is less than satisfactory. It seems like all it does is get rid of the bass and make the treble higher pitched. Also, there is interference when using certain apps. For example, I get no interference when playing video games on my PS3, but if I start watching Netlix I get a pretty unbearable static interference. Basically any movement whatsoever will create a squeaky sound. If you move your head a lot while using these, expect to hear the squeakiness of these headphones.
Overall, I'd say this is a decent gaming headseat. I wouldn't pay retail for them, though.