Dave lives in an apartment complex and has a surround sound home theater system, but sadly he can't use it because of his neighbors complaining. Are there surround sound headphones? Scott says there's a few ways to go about that. He could simulate it with a DTS Headphone X algorithm, but it has to be included in the AV receiver. Dolby has Dolby Headphone, which is another AV option. Mozaex makes a set of headphones that are surround, but they're not cheap. The Smith Realizer is the Rolls Royce of surround sound simulation which he would plug his headphones into. But it's about $3,000!
The chatroom says that FongAudio has software that helps simulate surround sound. Scott says he heard a very early version of it, and it had promise.