I gotta agree with the buy good stereo headphones and a good desk mic option. You don't even need the highest quality stuff. Surround headphones can't really work because in real life, your ears are slightly offset which allows you to detect things behind you or infront of you because the sounds hit your ears at very slightly different points in time. Headphones make sounds hit your ears directly so you really shouldn't be able to tell whether a sound is in front or behind you via sound alone unless you are relatively diagonal to the source. You rely on what you see and the volume difference between left and right to determine where something is behind you. Fancy headphones are probably overpriced over-hyped bullshit.
get good music headphones with a mic , "Gaming" headsets are just marketing .. look at the SHP 9500 with a Vmoda boom pro mic , the DT770 and the dt990 are both good too , if want good directional audio the Sennheiser HD 598 se has a really wide soundstage