ITreviewed posted a review on the Logitech G35 Gaming Headset

For gamers looking to be totally immersed in their game, the G35 contains just the right mix of performance and features. The headset is easy to use and the magic of 7.1 surround sound with a top notch noise cancelling microphone creates an aural experience most gamers will only have dreamed of. Besides the price, which is probably too rich for most, the only criticisms are that there is no standard 3.5mm plug (you're tied to USB) and 370g is probably a touch too heavy for longer gaming sessions. The headset doesn't do a great job of containing sounds either, so if you're playing in your living room you can expect a tap on the shoulder to turn it down. Besides these niggles, this is the headset of choice for hardcore gamers. As long as you don't expect audio quality to be as good as a high-end pair of headphones, nor use the headset a replacement to a proper surround sound system, you won't be disappointed.

>> Logitech G35 Gaming Headset reviewed