The Logitech G35 is probably one of the smartest things I have ever purchased. When you first listen to anything using these headphones, you'll catch yourself checking to make sure your external speakers aren't on. I also own Logitech's Z5500 surround speakers, and I must say at times I find it's a hard decision as to which I would prefer to listen to music with. The surround feature makes music sound fantastic, works great on Blu-Ray movies and any movie files with a high bitrate surround source. In stereo, the sound quality matches any $300+ valued headset on the market.
The only down side to this headset so far has been microphone positioning. I find with the boom fully lowered (at mouth level), the sound pickup functions rather poorly. The pickup seems to be angled-down slightly, so ideal mic placement is slightly above the mouth.