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Bumping a topic which is still relevant since it comes up in web searches on Razer and surround on OS X.

As long as the headset has a "4 pole" 3.5mm cable then both headset and mic will work (i.e. like cell phone headsets). Astro headsets come with a "4-pole" cable, but if you get one of theirs then you are usually using the Mixamp.

As for Mac Gaming Headset options, I'm going to be trying the new Razer Kraken 7.1 USB Headset. Since it uses Synapse 2.0 software for the virtual surround (not the Razer Surround software), the surround should also work on Mac (confirmed via Razer support, but still want to see for my self). I should receive mine on Thursday.

Actually, the Razer surround requires the surround application, not just Synapse. So no, it does not actually work on OS X.

New Audio Technology's Spatial Sound Card does work on OS X, but good lord is it expensive for a binaural processor app. Well, not terribly if you consider it's a pro spec audio app. Binaural processor hardware, for instance, such as the Smyth Research Realiser A8, costs nearly $3000 just for a box that simulates surround speakers to a pair of headphones, but also includes a position tracking camera so the virtual speakers seem to be stationary. And a microphone, I don't know what that's for.
 
one cheap solution available for macs is a 2 in 1 combiner cable. they sell for around $2 on ebay. they way they work is you plug the audio cable into 1 port and mic into the other. then that combiner plugs into your mac's audio port, and it works like regular white ipod earbuds:

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just make sure the plug that goes into the mac has 3 rings like in the image. you might have to restart the computer for it to be recognized, and also configure it as external mic/headset in the sound settings.
 
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