I have them, and while there maybe no surround sound, they are excellent and work very well, not to mention they are very comfortable. I highly recommend them, and the price is good to boot.
http://www.bestbuy.com/site/searchpage.jsp?&id=pcat17071&type=page&st=DOTD_20130905_FB&sc=Global&cp=1&nrp=15&sp=&qp=&list=n&iht=y&usc=All+Categories&ks=960
39.99 FOR xbox 360 and PS3