I find it hard to believe that headphones can duplicate 6 discrete channels directly into your ears.  However, TECHGAGE reviews the Turtle Beach Ear Force HPA Headset, and they have found that it can be done, within limits.  Along with very comfortable ear peices, the headphones come with a amp/equalizer that lets you switch between channel settings, from regular 2 channel to 5.1.
“Can’t set up a 5.1 speaker setup, but want true surround sound? Maybe you want surround sound to have late at night when your families in bed?! We are taking a look at a new 5.1 headset from Turtle Beach, and throw many tests at it to see just how good it’s 5.1 capabilities are.”

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