That thing is as useless as you can get. Well, unless you still have on-board audio. For 3D, you can just have normal headphones and a sound card that supports Dolby Headphone (like the Xonar) or CMS3D (Creative cards). Same effect. But even if you only have on-board audio without Dolby Headphone, it's better to just buy a sound card and use your current headphones. It will be cheaper (Xonar D1/DX costs maybe 50 bucks) and will most probably have better 3D quality. And the tramp stamp looks silly... Are they targeting 14 year olds with Power Rangers OCD? Fortunately they didn't name the headset "Elite Stealth Hyper Sonic Fusion Reactor Ninja Assassin Ultimate Vengeance Katana".

Hot over your ears, hot with the chicks, I guess.