Everything USB reviews Logitech’s 2nd generation USB headset, the Premium USB Headset 350, especially designed for chatting in VoIP apps like Skype and shouting orders at your teammates in CS:
All in all I was thoroughly impressed with the quality of the headset. Despite the barebones looks of the headset, it is actually quite comfortable and well designed. The 40mm drivers provide an incredible amount of bass response not seen in most other headphones, and can reach very high volumes without distortion and hiss thanks to the USB interface.
The built-in microphone, although nothing spectacular, captured my voice clearly and works well in VoIP applications. At $50, Logitech’s Premium USB Headset 350 is priced to compete with similar analog headsets, and with a sound twice as good, it is heavily recommended.
Logitech Premium USB Headset 350
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Cable, Consumer, Over the Head, Double Earpiece