Logitech Wireless Gaming Headset and Razer Kraken 7.1 Surround Sound Gaming Headset are some good gaming headsets under 200 with 7.1 surround sound.
Considering your guidelines, I think the X-Ray gaming headset by turtle Beach would be up your alley. It's PS3 and Xbox compatible. It's under $100 if you can believe that!. The surround sound is adjustable so you can set the angle of the speakers to fully suit anyone's hearing. Plus it's Wireless on the latest two channel wireless frequency so won't get interference like other headsets. Plus some other cool extras make the X-Ray one of my fav's. Check out the related links section.
You can connect a sound system through your TV or the Sonystyle.com site has a new PS3 sound system for under $200 that was designed for the PS3
It is possible to buy a gaming desktop for under 500. Amazon and Ebay have the widest range of desktops available under 500, however there are a few websites such as Curry's that also offer gaming desktops for under 500.
The CyberPower Gamer Xtreme 1000 is a good gaming system for under $650. Both CyberPower and iBuyPower are good inexpensive gaming machines.
Besides the PS3 the headset says enjoy it on the MAC or PC if your talking about the 7.1 virtual surround sound headset and not the PS3 Bluetooth Headset that is under $50
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nothing , and why this is under online gaming I have no clue
The Sound Blaster X-Fi 5.1 is certified for Vista so it will work on every thing except Windows 7.Since it's a USB device it's performance is rather removed from the OS it's working on.
Personally, the Logitech G305 Lightspeed wireless gaming mouse! I made a full review on my YouTube channel, ShadyLikesTech.
This question depends on opinion. But I think the Samsung Galaxy s is a brillant phone for gaming aswell as being the best phone in the world.
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No offense, But do your self a favor and get a desktop gaming PC not a laptop. You would get a better PC for less money