http://www.razerzone.com/surround
"Razer Surround is a state-of-the-art audio engine that provides 7.1 virtual surround sound with any stereo headphones. The current generation of virtual surround technology often provides inaccurate listening experiences because individuals perceive sound differently based on their distinct ear sizes and shapes. As such, virtual surround sound traditionally falls short compared to discrete surround sound setups."
"While the donations to Child’s Play are purely voluntary and users can choose to download Razer Surround for free, Razer hopes that through this initiative users can together with Razer help children in hospitals around the world enjoy games like we do."