Surround sound gaming headphones for under or near $100

I've been looking for headphones that could do 7.1 surround with good quality for near $100

I've been looking at these logitech g35's here

are they any good? the reviews seem conflicted on the audio quality

Get Audio Technica ATH-900.

I would reccomend a xonar dg/dgx(dg is pci the dgx is pci-express) both have dolby headphone for surround sound in games and pair it with the Cad Audio MH310 good headphone that can do all types of music well and is good for gaming competive mp or immersive sp just leave them stretching on some bookshelf speaker of some stacked text books when not in use to loosen up the vice grip the have at stock.