Technically, I don't understand why this works but I just got in a pair of Headphones by UltraSone (HFI 700 DVD Headphones) that actually produces incredible (5.1) surround sound. No I'm not on drugs. Apparently Ultrasone came out with some kind of technology called S Logic Natural Surround Sound & it really truly works and is awesome I just tested this on Master & Commander & it was fantastic. While the headphones are not uncomfortable, I've had much more comfortable ones from other brands, but I'm sticking to this baby because of the surround sound. It truly puts things in 3 dimension which I can't figure out how. I'm going to see if UltraSone puts out an even high level version of this headphone. I got mine new on Ebay for $185 including shipping & they retail for around $250 or so. If you have to watch TV or DVD's with your speakers off, I'd definately get these.