Wow, some really mixed reviews here. For myself, I had been using SRS iWow. Whereas I think that's a good program, I always got a certain amount of distortion in the sound. Hear has been giving me much cleaner sound. I was initially hesitant to use it because I found that the previous incarnation (OSS 3D) was not entirely stable. But they seem to have worked out the bugs, and I think this program has been well worth the money.