If you’ve got ~$150 USD to spend on a headset and you enjoy watching movies and playing first-person shooters on your PC, I would heartily recommend picking up the Speedlink Medusa 5.1 headphones. The connectivity options you get with the Home Edition mean that you can also use them to watch movies on a home entertainment center, however I would hesitate to recommend these headphones specifically for your living room – their value will be most appreciated by gamers.
If gaming isn’t a large part of your PC diet, then I would tend to steer you toward the HD555s. There’s no question that they sound better for music, and they sound good enough in movies that you’ll definitely be happy with them, especially if you can find them for up to $40 less than the Medusas.
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Cable, Consumer, Stereo, Over the Head, 15 Hz - 25000 kHz, 50 ohm, 112 dB