some people say they get uncomfortable after awhile, which is something I haven't experienced. They are also an open design so external loud noises can be heard and someone sitting next to you can hear your music if it is fairly loud. I find them very comfortable and you can't beat the sound for $100. If you want to save a little, the Grado SR60i is hard to beat at $80, but think the SR80i is worth the extra $20.

stereo headphones. I believe your soundcard will do Dolby Virtual Headphone 5.1 surround sound which is intended to create a surround sound effect with stereo headphones.

Grado SR60i. If they are uncomfortable over time replace the cushions with AKG (yellow) cushions.