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Most of the time for gaming, movies, and general TV watching, I use a Yamaha YHT-4930UBL. It is 5.1 home theater in a box setup. It is great dor right now, but I will do some speaker upgrading over the next year or two. I have a pretty decent gaming setup in my basement right now. But, I'm planning to do some significant upgrades to the space in the basement, so I'm not really putting any more money into audio equipment until that wrapped up.

When I'm playing online, or I'm trying to avoid making noise, I use an Astro a50 headset. I think it is excellent, though not the greatest value if you pay the full $300 retail. I got it for $225, which I think is about the right price.

I also have a decent setup in my living room. In that space I use a Zvox 570 soundbase. I highly recommend this for people with small spaces, or the inability or unwillingness to use a separate subwoofer. I bought the unit specifically because it had great reviews for dialogue emphasis, and I do find that feature to be extremely good.