ME3 sound good, but IMHO Battlefield 3 sounds far better. Its the ultimate "you're there" experience, the explosions in distance sound as real as in real life, and they nailed the soundstage, it really is truly 3-dimensional and huge. Really high quality sound of weapons as well, and unlike in other games, where weapons are as loud as footsteps, in BF3 weapons are REALLY REALLY loud, and they really pack a punch. I mean, sometimes I scare myself when I leave the volume too high up, its just amazing how much punch and power there is to the sound on even just a 9mm handgun, closest to real life that I've tried yet in a game. ARMA2 has really good sounds as well. When it comes to other games, I love the iRacing sounds. Apart from being by far the best racing simulator, sounds in that game are stunning. They are recorded precisely, and the amount of nuance in the sound, reaction of sound to each degree of throttle input, is just amazing. Its funny how the most amazing sonic experiences with high quality headphones come from games, not music or movies as you'd expect. Sometimes I feel like certain game developers put more thought into sound quality than many recording studios.