Been looking for something like for ages for my little brothers.
While there isnt any money off i've seen this kind of thing searched for all over the place.It certainly appears to me to be the cheapest way of getting full surround sound from one of the latest generation of consoles as it has the holy grail, an optical input.
For under a hundred notes it's not going to be amazing quality but if you want to hear those rockets whizz past your head or the rain dropping all around you while gaming then i reckon this deal seems alright.
Here's a few reviews/comments:http://www.avforums.com/forums/showthread.php?t=634216http://www.ciao.co.uk/Acoustic_Solutions_DS534__Review_5760525
if you do go with this then remember no optical cable is included in the box so you'll need one too.
it does only has 1 optical input but if you require more you can get something like this:http://www.tvcables.co.uk/cgi-bin/tvcables/SW001.html