You want "surround sound" gaming so that you can hear the bad guys coming up behind you in your favorite first-person shooter.
Your motherboard came with a surround-sound card built-in, but you don't like the stuff the computer stores are selling; yes it's cheap, and yes, there's a subwoofer, but there's nothing for the midrange and the woofer has loud "mid-base" and no real low end, and phones; there's a bunch of Web sites that say you really don't want surround phones, Zalman makes an expensive pair, and that's it. The stereo stores sell some "surround" receivers, but after two hours with the manual and a remote things still sound terrible. You put it back in the box; it'll seem like a nice wedding gift for somebody else in a couple of years.
So you prowl the junk stores. There's a 1970 Lafayette Quad receiver for $20. It needs a little cleaning, but you've done that to older stuff. Another store down the street has a pair of Klipsch "Cornwalls"; the shop owner prefers the "Heresy" because he has a small house, so you smile and pay him a pittance to help him out an give him back some store space. The second pair of Cornwalls comes from a thrift store; the woofers have some dry rot, but you know that Fostex has finally started selling the "FW-305" woofers in the U.S., and they'll make fine replacements. The last stop, after prowling the phone books for an hour, is a pawn shop that has a pair of Quad Pioneer headphones. An hour to connect it all, unplug the phone, and now it's time to enable "Surround" on your game's "Audio Setup" screen.