I guess the path you should take depends upon what you want to listen to. Gonk's suggestions would certainly work well if your listening was primarily 2 ch. However, Dolby Labs has announced a Dolby Headphone processing algorithm that would seem to be the way to go for home theater. At present this only seems available in the US for those with a PC hookup. Beyond that (and while its no immediate help), based upon the references at the Dolby site, there is equipment available outside the US that includes this processing algorithm. I am waiting for the device Sony is selling in Japan - a cordless, digit Dolby Headphone setup. I am assuming its only a matter of time before this makes it to the US.

[This message has been edited by 73Bruin (edited November 26, 2003).]