These are supposed to be good:
http://cdon.no/elektronikk/tritton_a...eadset-4198515
Havent tried them myself however, as I have a dedicated hometheatre room.
100" screen, fullrange 5.1 and dual subs
I will strongly warn against cheapish 5.1 headsets. If you are on a budget, go for a decent stereo set instead.