TechwareLabs has published a review of the Genius HS-03U Bass Vibration Headset.
A quote from the article:
Genius HS-03U Bass Vibration Headset Review
Audio quality is a huge part of gameplay and an critical for listening to music. Bass comes into play more often than most realize and Genius has come up with a USB powered bass vibrations headset that has great quality and a good price. We take the HS-03U out for a test run and show you why this headset may be worth your cash.
Genius HS-03U Bass Vibration Headset Review