My advice would be an external DAC/amp and some nice stereo headphones. Best sound quality plus you get 3D sound with a number of games anyway. BFBC2 in particular sounds great in stereo. It helps that the brain also uses visual information to process sound - if you hear footsteps equally loud in both ears and can't see anything infront of you, you know there's someone behind you. An interesting experiment is to watch tv that's directly behind you using a mirror held directly in front of you - you actually have to concentrate to realise the sound is still coming from behind you because your brain pays more attention to how it synchronises to events on the screen than it does to the slightly muffled sound of something behind behind you instead of in front. Basically that was a long paragraph to say go for some nice stereo headphones.