On this week's Gadget Show they did a piece about surround headphones and featured a new Panasonic set due out in May apparently and will cost about £200. Seemed similar in principal to the Pioneer or Philips ones ie a base unit with the decoding and the trabsmitter. What they didn't say was exactly what the processing was, whether it was dolby headphone or Panasonic's own propretry one. They might be the same as these : http://www.audiocubes.com/category/...ic_RP-WH7000_Digital_Wireless_Headphones.html but the ones on the Gadget show appeared to be digital RF and not IR. Also the base unit looked different. The came out top of the Gadget show's group test against some much cheaper Creative Dolby headphone ones and the multi-driver medusa set.