I was in the exact same position as you. As a gamer, needing surround sound and all. I had a pair of zalmans that just broke on me.
I looked at the medusa's but nearly all pairs have drawbacks.
The usb ones effect game performance.
The 3.5mm ones require an amplifier that you need to plug in mains.
The usb powered hybrid model cost a stupid price for what is just a gaming headset with medioka reviews.
I decieded to get an x-fi sound card with a high quality pair of headphones that arrived this morning. I have to say that I am blown away by the accuracy of sounds that im hearing. The virtual surround sound REALLY works, and it sounds so real. Its very easy to get drawn into the game.
Cs:s is a lot better. I can pin point the direction of where the sound is coming from. Very very cool
I admit, that I did spend quite a lot on the headphones. (£110) but they sound very nice and are really comforatble. Everything sounds crisp and clear.
I brought:
Headphones: Sennheiser HD 595 New Top Range 500 Series (not from ocuk)
Sound card: Creative Sound Blaster X-Fi Xtreme Music (from ocuk)
Hope this helps
Fenny