Razer Megalodon Gaming Headset The Ultimate Surround Sound Gaming Headset?

Having initially announced their subsequently much anticipated Megalodon
Gaming Headset back in last year the good news for those of you looking
to get your hands on the 7.1 virtualized surround sound touting Razer
Megalodon Headset is that Razor have just confirmed that the Megalodon
will commence shipping as of 30th June.

Seen as a direct competitor to Logitech's G35 Headset, the Razer
Megalodon Gaming Headset comes with its own integrated sound card
(serving to take the strain of audio processing away from your CPU) and
is powered by the Razer Megalodon Audio Engine whilst utilising 'next
generation' HRTF technologies and Razer are certainly not pulling any
punches in claiming the Megalodon to be the 'most advanced audio headset
of its kind'. Logitech will, we assume, beg to differ but, on paper at
least, the Razer Megalodon does appear to be a considerable force to be
reckoned with.
Razer Megalodon Gaming Headset Key Features:

Headphones

Frequency Response: 20 - 20,000 Hz
Impedance: 32 O at 1kHz
Sensitivity (@1kHz, 1V/Pa): 102 - 4dB at 1 kHz
Max. Input Power: 200 mW
Drivers: 40 mm, with neodymium magnets
Microphone

Frequency Response: 50 - 16,000 Hz
Sensitivity (-37 - 4dB @1kHz, 1V/Pa): Variable (user adjustable)
Signal-to-Noise Ratio: 50 dB
Pick-up pattern: Unidirectional
Audio Processing Unit

Master volume, center speaker, front speakers, side speakers, rear
speakers, bass level, mic sensitivity, mic leveling, mic mute,
Razer Maelstrom on/off, active/standby toggle, reset
Cable: 3.3 meters, Braided Fiber Sheath
Connector: Gold-plated USB
Capable of offering on the fly switching between 2 channel virtualized
7.1 channel sound (2 channel being ideal for such as VoIP calling), the
Razer Megalodon Gaming Headset is set to come in at a little more
expensive that the aforementioned Logitech's G35 Headset at just short
of $150 (the G35 presently comes in at around $120). That said, for a
mere $30 we suspect that few will quibble considering what's on offer here.