Headphones vs Surround Sound Setup?

-I have aboutt 400 to spend should i get a 400 dollar Home Theater Setup with speakers and a sub.



Or should i get a 250 dollar headset and maybe a 150 dollar amp for it. I dont know too much about this audio stuff but i just wanna me mesmerized how good and realistic the sound is, any other recommendations?There are problems with both. That money will get you an ok surround setup and you'll have a surround system, but headdphones won't give you the surrond sound, obviously. Pretty much it's whatever your preference is, stereo vs. surround. $400 will get you a sweet pair of headphones with great sound, but in the end I don't think you'll be mesmerized by either. I would personally buy the surround setup or save more $$ and buy the components separate. Polk audio makes some of the best, and somewhat affordable, speakers in the business.
I would suggest a home theater setup, but buy a real receiver with HDMI switching, The Home theater in a box setups that include DVD/Blu-ray don't have enough connections for cable/satellite, video games, PC and other connections. A receiver makes more sense economically and you can always entertain guests. You can always connect headphones to the receiver anyway. My sister has an older version of the one below and it sounds great and is under your budget.



http://www.amazon.com/Onkyo-HT-S3400-Cha鈥?/a>