Over the years, I have spent more money on audio accessories for my gaming setup than I have processors for said setups. This is a testament to how much value I place on high-quality audio when gaming, working, or just surfing the web. It’s no secret that a headset with a very dynamic audio profile will not only make gaming more enjoyable, but will actually improve gameplay in genres like first-person shooters. This is because in FPS gaming, hearing what side the gunshot came from, or being able to hear an opponent's footsteps when PvPing gives you an advantage in finding your enemy. In this review I am going to be taking an in-depth look at Patriot Memory’s new Viper V360 7.1 Virtual Surround Headset.