The T510 Dolby Digital 5.1 Decoder + Dolby Headphone , the first portable decoder and headphone set with certified Dolby Digital, Dolby Pro Logic II, and Dolby Headphone technologies.
The three major games consoles - Playstation 2, Xbox, Gamecube - all support the product, and in addition the portable unit is compatible with PCs, Macs and DVD players with digital S/PDIF outputs with dolby pass through. Wherever you want a surround sound experience but don’t want to disturb the neighbours or keep family members awake late at night, the T510 can deliver crystal clear surround sound, placing you right in the centre of the action. Stunning 5.1-channel sound is delivered with the Dolby Digital, Dolby Pro Logic II, and Dolby Headphone technologies included in the unit.
The T510 is sold as a complete solution, with a set of incredibly comfortable headphones, a pocket-sized decoder, which includes Dolby Digital, Dolby Pro Logic II, and Dolby Headphone, and the cables required to get a true surround sound effect from the headphones, whether they are attached to your games console, your PC, Mac or your DVD player.
Included with the T510 are standard optical cables for Playstation 2 and PCs, RCA cable and specific optical cable for the XBox. The decoder, which is small enough to fit into one hand, includes 2 AAA rechargeable batteries, so you never have to worry about batteries running out. Should you wish to share the experience with a friend, but not the baby, dog, and next-door neighbour, you can simply use the additional port to plug in any set of normal headphones and achieve the same immersive effect.
Note: If your PC has not got a optical digital out (S/PDIF) with dolby pass through you will require an Audio Advantage or similar.

For shipping costs outside the UK please email ask@etcetera.co.uk
Hear a sample (not as good as what you actually get but gives you an idea of the effect)
IGN Gear review