Seriously who would have known that companies were even thinking of something that sounds as patently absurd as 3D sound. I know that it seems to be something that is hard to grasp, but apparently the folks at SRS Labs have come to the realization of just what that is, and are trying to put a stop to that boring 2D music you are currently listening to with the iWow adapter. The general idea is to enhance the bass response and restore natural audio cues hidden within the music. Personally I find that this is not going to be the invention of the year, but for audiophiles it is a good way to start. I am all for better music, but I am still skeptical about how well this device will actually perform with other competitors such as Beats by Dre. For the price though of $49.99 for the normal set or $69.99 for the combo package there is no real competition there at all.