Sony has recently released two gaming headphones for the gaming crowd with the DR-GA500 and DR-GA200.
Both headphones will have 40 mm drive units, as well as a “triple enfolding” design to ensure they’re comfortable to wear. The DR-GA500 comes with “a Dolby Pro Logic IIx decoder to process your computer’s audio output into a 7.1-channel surround sound environment”, but the DR-GA200 does not have the 7.1 audio spec.
They should be released on October 15, but I don’t have a price. They will be bundled with a free copy of the new Medal of Honor single player game.