Unfortunately the best quality headsets (Sennheiser are VERY good), don't have surround sound (unless they've released a model recently I don't know about).
There are a few headsets on the market that have multiple speakers for each ear. I have a set of Speedlink Medusas which do surround sound quite well. They also have a microphone boom. I've not been totally delighted with them - they seem to get quite a lot of interference, so when it's quiet you can hear hissing. I'd only recommend them for gaming therefore - not for music.
However, they may have improved the design since I bought my set, so I'd have a look at them. Zalman also make a similar product.
Overall, though, I still think a good set of speakers is better than a headset for surround sound. It's hard for the manufacturers to squeeze several good-quality speakers into a tiny headset and get the spatial arrangement as good as with free-standing speakers.