These headphones are a lot of fun.

I’m not a gamer – can’t play many games because I get dizzy, but I am sort of a collector of headphones. Frankly, I expected these to be awful and was more than pleasantly surprised to find that they are really quite good.

OK, so they look like some kind of boy toy science fiction gizmo. For me, I could do without all the buttons. But having a volume button on the headphone and a mute for the mic is very useful.

Most headphones depend upon the right combination of source and headphone to get a good sound. If you plug most high end headphones directly into your ipod or computer soundcard the sound quality is atrocious. The right mate of source and sound can mean that the right $20 headphone in your ipod can give surprisingly good sound if it is a good match.

The good (and the bad) of a USB headset is that it bypasses the amp in your computer soundcard. Instead, the digital to audio processing occurs through USB. This approach can allow very high quality sound, and in the case of this headset, it succeeds.

As to sound quality. I am impressed with the surround sound where normally I find surround unbearably processed and artificial, the software does a good job. With the surround sound turned off, and these headphones are in pure stereo mode, forget it, it’s awful. But that isn’t what these headphones are for. Bass is excellent with good low extension and not even the slightest touch of boominess. Artifical bass enhancement is one of the things I hate about most processed sound, and I was delighted to find that none was present. Logitech is to be commended for making that choice in the design because most people equate sloppy boomy bass with high quality (think car stereo woofer).

The mid range is outstanding. That’s where the sound really excels. I have a few very high end headphones where the midrange is weak. With these headphones subtleties of tone and shading in human voices are easy to hear.

The high end of the sound spectrum is the weakness of the sound signature. Lost highs are the big price for processed sound. Imagine a bell ringing. After the bell rings the sound hangs in the air and slowly fades. When the highest highs are lost, and the sound is processed, the sound gets artifically cut off and the “air” is gone from the sound. At the present state of technology this seems to be unavoidable in all processed sound. The good news with this headset is that this loss of highs is not too horribly bad. I could listen to music (which is not what these are for) and it was not too distracting. The offset was the beautiful mids and the realistic sound stage.

Listening to movies, other than gaming, is where this headset excels. This is where location of sound can make a huge difference, and the ambiant sounds contribute to the experience. Watching a movie with these headset while sitting right in front of my computer screen is immersive and exciting. I can imagine that in games, where location of sounds is critical, that these would greatly enhance the experience and give the player an extra edge.

Finally, they are pretty comfortable. The choice of cushioning is very appreciated.

My partner and I both want to use them. I was given these to review but I might have to buy another set. The price, when you consider that it includes the digital audio converter and amplification, is very reasonable for a headset of this quality.