I looked up the CMSS3d on creatives web site and in short it upconverts MP3s from stereo (2 channels) to surround sound. All headphones should be able to use this. The majority of headphones are simple analog devices and are intercompatible as long as the plug fits.
On recommendations though: I own 3 pairs of Sennheisers and they are excellent.
Recommendations (newegg prices)
Sennheiser HD202 for 20 dollars (my bud got these recently)