http://www.overclockers.co.uk/showproduct.php?prodid=SP-179-CL
whilst not surround sound I'll let the mob convince you that stereo is better for audio positioning.
32 ohm so most onboard shouldn't have too much trouble powering them

Surround sound as he will only get virtual which is worse that 5.1!
andVirtual sound is ok
Personally i dont like virtual through a stereo headset sounds all echoey.