My Turtle Beach headset mic finally died, and after a very bad experience with their customer service I decided to look for alternatives. Basically I like the sound, though the surround is not as good as the Turtle Beach ones (which had true 5.1 speakers, not software emulation).
Good price ($40) or so.
Comfortable for a couple hours of gaming time easily
Sound pretty good, but not top-of-the-line
Works great with Skype
Requires software not included in the box, and a bit of a pain to download.
Software setup was not smooth; I had issues (that I could fix) on Win7 64.
They just don't feel sturdy.
3D sound is only ok.
Bottom line: for the price and my purpose they are just fine. If you want true surround take a look at something higher-end.