What sources are you plugging the headphones into?
(What are you gaming with)
Do you already have the $50 7.1 sound card?
Otherwise get the Asus Xonar DG (PCI) sound card, $26.80 and there is a $10 mail in rebate this month.
Gemini HSR-1000 (Takstar Pro 80) closed headphones, $56.