IOGEAR USB Theater Sound Xperience GUADT51 (Black) Connects to your Computer's USB 2.0 Port and Delivers Virtual Surround Sound through your Stereo Headphones or Stereo speakers LFE Mixing  Enables Low-End Frequencies to be Mixed with Front Channels for Superior Performance DTS Surround Sensation Headphone Simulates Surround Sound through Headphones with Voice Clarification Technology; Bass Enhancement; and Soundstage Expansion Provides Two 3.5mm Jacks for Stereo Microphone-In and Stereo Microphone-Out