PC running DOS with an ISA slot and a video card with a fully VESA compliant feature-connector will be required. It is wise to check before you buy that the ISA card and the driver software is included.
I had one of these a LONG time ago. Mechwarrior 2 looked pretty cool through it. I can't for the life of me remember what the cables looked like, but you do need more gear than just the headset. From what I recall you not only needed a compatible video card, but it came with a special interface card that needed an ISA card slot. The video card plugged into the interface card, then the interface card plugged into the headset. Kind of like the old 3Dfx video accelerators if you're old enough to remember those. So, unless you can find one of those (they called it a VIP card) and have a motherboard old enough to have an ISA slot then it's just a fancy hat .
I wouldn't be too concerned though. While the head tracking part was backwards compatible (you could script it to the mouse or keyboard commands) it never worked well, and it only natively supported a few games. But I'll admit that when it did work it was pretty convincing.
My Computer
OS
Windows 7 Ultimate x64
CPU
Intel i5 750
Motherboard
ASUS P7P55D Pro
Memory
GSkill 8GB DDR3-1600
Graphics Card(s)
EVGA Nvidia GTX 460
Sound Card
Onboard and external Presonus Firestudio Project
Monitor(s) Displays
2 x NEC LCD 1850E
Screen Resolution
1280x1024 x2
Hard Drives
lots of 'em
PSU
Thermaltake ToughPower 750W
Case
NZXT Lexa
Cooling
Air cooled
Keyboard
Logitech G15
Mouse
Logitech MX Revolution
Internet Speed
25 Mb/s down 1.5 Mb/s up
Other Info
This is my recording studio PC. I also have a gaming rig, a HTPC, an old dual-core system I set up as a server, and a few old dinosaurs (the oldest is an Intel P-90) that I use for DOS and Win95 gaming when I feel nostalgic.