The PC 360 and the PC 363D are pretty much the same aside from a few aesthetic changes. The only difference is that the 363D comes with a USB 7.1 Virtual Surround Sound card. I like the virtual surround sound, but not everybody does. Because it is a USB sound card, your sound card that you already have will be useless. I personally am going to buy the 360s and then later get the Astro Mixamp. It has the capability of adding 7.1 surround as well, but it adds many more features than the one that comes with the 363D. Both headphones use the same drivers and same mic. The only changes are aesthetic and the 363D comes with that USB sound card. EDIT: I forgot to mention that you could still plug the PC 363Ds into your ASUS sound card and not use the USB sound card at all.