A pair of wireless surround sound headphones offer the audiophile stunning home theater quality sound in a small and relatively lightweight package but can remain easy on the budget. Good surround sound headphones can be had for under $100 but are characteristically heavier and bulkier due to the internalization of some equipment. The higher end models, costing well over $200 are supplied with decoder boxes and other crucial apparatus which allow the headphones to remain lightweight and comfortable to wear. The downside is that a little more effort will be necessary for set up and the extra outboard equipment makes traveling with the headphones difficult. When deciding which wireless surround sound headphones to invest in consider comfort, budget, portability and investment.