The Philips HE591 ear-bud headphones advertise "virtual surround sound", which they do not provide. What they do provide is awesome sound. It's rich, deep, well balanced. Although, if you have a bass setting, you're going to need to turn it up just a bit. It lacks in that area.

You can find these for as cheap as $16.00 on Froogle.

I give the Phillips HE591 ear-bud headphones a 9.8 out of 10. If you're on the market for a nice pair of cheap(ish) headphones, I would highly recommend these to you.