Let me start of by saying no Dolby or surround headphones can ever compete with a full fledge home theater. That being said the Pioneer SE-DIR800C come pretty darn close. Sure they can't replicate the LFE of a Subwoofer but the sound is very crisp and while I was listening and watching I was totally immeresed. The headphones are nice and comfortable. The base unit allows another wired headphone to be hooked up so two or more people can enjoy it as well. That being said along with the legendary Pioneer Craftmanship I am thinkign I will enjoying these for a long time to come. Highest recommendation
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