If you're serious about PC gaming then a decent 5.1 surround sound setup is essential.
It doesn't just help with immersion - although being surrounded by ambient noise certainly helps draw you into the game world - but it helps you pin point enemies as they hide around corners or sneak up behind you.
Most sets of 5.1 headphones can be hit or miss, but the Snipa Sonar 5.1 Championship works really well.
The eight individual drivers in these headphones give much better audio placement that other sets that reply on virtually recreating surround sound effects though stereo speakers.
You can alter the levels with the inline remote control, or use the supplied software for greater control over each speaker.
Using this software is recommended to calibrate each surround speaker to get the best possible effect. It's also a good demonstration of how well the surround sound works.
The bass is particularly strong with these headphones, and explosions can leave you feeling like you've hit your head. Luckily the headphones themselves are very comfortable to wear, so any discomfort you might experience is more likely to be down to volume, not ergonomics.
It's a very impressive experience, and while it's still no match for a full 5.1 speaker arrangement, it comes close.