I have a pair of the Zalman 5.1 headphones, and I find them to be quite good for gaming and movies on the 'puter. LOL the first round of CS I played with them on my Kill Ratio went through the roof. I could actually tell where about people were in relation to me. Doom 3 was down right freaky to play alone at night. Brrrr shivers. If you like to listen to music in 5.1, I would not reccomend them though. For any music on the puter I go with either my Sony DJ headphones, or pump the music out to my Harman Kardon Amp and Athena Technologies Speakers.
I haven't tried anything but the Zalman 5.1 headphones. I would have to say that for the $ they do a good job with games and movies as Rhino said. I think they do fine for me with music as well but a good set of speakers will almost always outdo headphones with music. Good buy for what it cost imo.
I wanted to purchase the zalman 5.1 .And after reading the forum above I and went for the Audio techica (ATH-900). The vibration from rockets in quak4 will blow you away. When I listien to Mp3's of high qualtiy I swear it's like being at a concert or in the studio.
The only con I can think of is my ears are ringing.
I guess you get what you pay for. But if you can't afford the 900 get the 500. And if you got zalmans all ready send them back.