A good (wired) 7.1 surround sound gaming headset for PCs doesn't need to cost a lot. This is proven by the Trust GXT 363 7.1 Bass Vibration. Its powerful 50mm speaker drivers can blast plenty of great sound. This includes, as its name suggests, 7.1 (virtual) surround sound. It also has an exceptionally good bass, setting an example for many other gaming headsets with a similar price tag.