Step 1: How Do Surround-Sound Headphones Work?
Surround sound headphones use three speakers per ear: a Front, a Rear and a Center channel. The center channel is a normal, large headphone speaker. The Front and Rear speakers are more like earbud-style speakers, and are connected to small tubes that guide the sound in front and behind your ear.
The concept is simple, but it requires a 6-channel sound card for it to be true surround sound that is correctly supported by games and DVDs.