did you read through past responses of mine?
http
/www.tomshardware.com/s/ssddx+headphone+headset/
read through some and get an idea for what i've said about various models. it may help your selection process.
if you have any specific questions you can post them here.
virtual surround is "software faked surround sound". basically instead of headphones having multiple drivers (speakers) in the earcups they have just one in each ear and use software to make it sound like its surround sound. this is how most gaming headsets work. the nice thing is that its possible to use this same technology on better grade headphones as well. true surround sound headsets have multiple drivers per ear and do not use software to fake sound. generally there isnt a huge difference between the two in sound quality but the software based can have a little bit of sound distortion to it.