If you've got a PC with a soundcard that supports 5.1 surround sound via speaker jacks, then this is for you! An amazingly easy Instructable that gives amazing results.
Step 1: Get Ready...
You'll also need two sets of cheap earbuds. One will serve as the Front Speakers, and the other as the Rear Speakers.
Now, before we go on, I will say that I fully realize that there is really no such thing as 5.1 Surround Headphones in the traditional sense of the word. This design does, however, closely match that of the high-end "5.1 Surround" headsets, such as the ones reviewed at http://www.extrememhz.com/ezonics638-p1.shtml .