techPowerUp posted a review on the Razer Megalodon USB Headset
The newest addition to the Razer headset lineup is the USB powered Megalodon headsets. Featuring an all new USB sound card developed by Razer called the Maelstrom sound engine. Depending on user preference you can run in either 2.0 or 7.1 mode.Razer Megalodon USB Headset Review