Sennheiser is a company known for their audio products like consumer headphones, and less for gaming headsets, but if you like the brand then the PC 373D might be of interest to you. This is a headset that that company claims will provide the wearer with 7.1 Dolby Surround sound, and there is even a Surround Dongle that basically lets users toggle between surround and stereo.
For example when listening to music, stereo might be a better option, but when playing games or watching movies, surround might produce a better effect. There is a built-in microphone to allow users to chat with teammates. It even has noise cancellation so that when you speak into it, the background noise will be shut out, or at least reduced.
Unfortunately this headset will not come cheap as it is priced at $275. It is expected to be made available by the end of the month, so if you are in the market for premium gaming headphones, maybe the Sennheiser PC 373D could be it.