Audio Extreme 360 gaming headset B+ For game consoles, PCs and DVD players. $129 online (www.trittontechnologies.com).

PUMP UP THE VOLUME: The AX360 is a great set of headphones for gamers, but it's really, really, really hard to overlook the fact that these bad boys cost 130 bucks. Still, you do get your money's worth. The coolest feature is that you can plug an optical audio cable into the headphones and get true Dolby Digital and Pro Logic surround sound through the four speakers in each headphone. In addition, the headset includes a rumble feature — basically a subwoofer — if you really want to turn your brains into mush during a Gears of War all-nighter.

SOME ASSEMBLY REQUIRED: My biggest complaint is that you have to plug a power cable into an external audio controller that then plugs into the headset. The result is that you have at least two cables running into the audio box (the power cable and an optical audio cable, for example), and then the headset cord running out to your 'phones. There's probably no way to avoid that sort of spider web if you want to use fancy optical cables, but it does leave a lot of tripwires stretched across your living room.

SETTINGS AND ERGONOMICS: The sound is excellent — overpowering, even — but you do have to spend some time adjusting the volume levels for the front, rear and center speakers to make sure you're getting all the audio details. There's also a detachable microphone, handy for online multiplayer games, and the audio box does have two headset jacks if you're having a friend over.

BOTTOM LINE: This is the headset for gamers who are just a little obsessive about sound quality.