The Guru of 3D published a review on the Corsair HS60 Headset
A quote from the article:
We all know Corsair. They're practically a household name in the PC components and peripherals industry now, and their new HS60 headset is a 3.5mm jack based unit designed to bridge the gap between the more budget oriented HS50's and higher end Void and Void Pro RGB units. In fact, we looked at the two above units within four months of each other toward the end of last year, and you can check out the reviews of them here and here. We liked both, so it remains to be seen if the relatively new HS60s will bring anything new to the table, or if they're merely a refinement of an already tried and tested formula.Corsair HS60 Headset Review
One of the most obvious upgrades over the very 'back to basics' HS50's is the inclusion of 7.1 Surround through a 3.5mm to USB adapter included in the box. Now, naturally, this is not 'true' surround, and a truly good implementation of the effect is very hard to achieve inside two small earcups with 50mm drivers. That said, it has been done, as noted in my review of the Asus ROG Strix Fusion 500s, as well as my long-term daily driver, Kingston's Hyper X Cloud IIs.