If you'd like to have Dolby surround sound on your games but don't have the room for the speakers or can't have them due to the fact that you might live with or next door to people who don't want to hear you play Modern Warfare 3 through a home theater system, then this is the product for you! The Ear Force takes the same chip used in the Turtle Beach wireless surround sound headphones and sticks it into a smaller unit that you can power by plugging into a USB port and then stick your own headphones into to get Dolby Headphone surround sound, and it works brilliantly.
One thing I would advise: get a good pair of headphones rather than connecting it to something like wimpy iPhone ear buds. While you will get a sort of surround sound effect, you'll miss a lot of the bass and the sound will be rather tinny. I paired my one with a Sony MDR-V150 headset, and it is beautiful. When you use it with a game such as Batman: Arkham City or a film with a good Dolby 5.1 soundtrack the Dolby Headphone processing does a brilliant job of replicating the surround effects that you'd get from a 5.1 system. When you play games such as Skyrim or Arkham City you're pretty much put right into the middle of the action and the DSS processes the 5.1 effects very well - in Skyrim I've been able to hear enemies running right up from behind me and in Arkham City fighting right in the middle of a crowd of thugs is a thrilling experience with you being able to hear enemies shouting all around you from all directions.
It also works very well with PlayStation 2 and Wii games as well as although they don't have Dolby Digital a lot of them have Pro Logic II soundtracks which the Pro Logic IIx processing present in the unit will be able to decode. The experience with that varies as some games released back in the early 2000s when Pro Logic II first appeared are mixed rather badly so you may only get some ambient sound, but as the technology matured and programmers got to grips with it some games can be really stunning - Metal Gear Solid 3 being a particularly good example as the Pro Logic II soundtrack on that convincingly conveys the ambient noise of the jungle environment and directional audio of enemies rustling through the grass almost as well as a discrete Dolby Digital soundtrack would. Of course, mostly you're going to be connecting it to current consoles but it can improve some of your older games and give a convincing surround sound experience with them too.
Filmwise as well I've found it to be just as good as having a full Dolby 5.1 system set-up in the room with you - listening to Fight Club through my headphones connected to the Ear Force DSS was a stunning experience and channel separation and bass was just as good as a "real" Dolby system, and the climactic gunfight at the end of The Kingdom is suitably convincing as well with gunshots emanating from all around you and the bass of explosions rumbling convincingly. Find a film or a game which makes good use of Dolby Digital audio, and the effect is thrilling.
In fact, in some cases I've found it's actually better than listening to a 5.1 system in a room with bad acoustics, as by dint of wearing a pair of headphones you're always in the "sweet spot" of the soundfield. It connects via an optical output for Dolby Digital signals, but you can also connect a PC or other source lacking an optical output via the included headphone output cable. The analog input is then processed using Dolby's Pro Logic IIx surround sound technology, which is a much improved evolution of the older Pro Logic matrix surround sound processing technology that Dolby used to use.
This is one of the key strengths of the product as although you might be listening to a "stereo" signal, the Pro Logic IIx will process the signal into a multichannel one and then the Dolby Headphone technology then processes into a headphone surround sound signal. How does this work? It pretty much depends on what you're playing through it. I've watched films and TV shows on Youtube that have had a Dolby Surround encoded soundtrack and the Ear Force DSS has acquitted itself very well, with the stereo soundtrack being processed into a convincing sound field with bullets flying around your head and swords swinging past your ears convincingly.
Of course, for sixty quid there are going to be some corners cut. It doesn't process DTS signals of any variety or Dolby TrueHD 7.1 surround sound as you might get on Blu-ray, with the "7.1" in the description referring to the older Dolby Digital EX technology instead (which is present on a lot of DVDs). However, nearly all PS3 and Xbox 360 games use Dolby Digital 5.1 for their sound output, with no PS3 games that I know of using Dolby TrueHD so you're not going to be missing out on the computer games front, and a film with a good Dolby Digital 5.1 soundtrack through this will blow any runty stereo speakers out of the water.
So, if you're looking for a compact surround sound solution for late night movies and gaming, I can wholeheartedly recommend the Ear Force DSS.