Sennheiser PC150 Stereo Headset Rocks and Cancels Noise for $40
Product Review
By David Johnston (Also goes by the user name GotAMD)

The Sennheiser PC150 headset which includes a slightly-adjustable boom-style microphone (noise-cancelling, of course) is geared mainly toward VoIP (Voice over IP such as Skype), gaming, and speech recognition programs. The headphones themselves are very nice and get quite a bit louder than I care to listen to without breaking a sweat. They are fairly comfortable with a padded top and earmuffs. There is also a very useful inline volume control and microphone mute switch. The sound quality produced by these headphones is very good, although for serious music a good set of speakers (like my Logitech Z-680's) will far outdo the bass on these headphones not to mention a generally fuller sound. However, for headphones, the sound quality is excellent. The microphone is where this unit really shines. The noise-canelling truly does work for things such as background computer noise and typing and your voice comes out crystal clear. I tried several recordings of myself in Window's audio recording program and the results were quite impressive. This is definitely the best PC microphone I've ever come across and having it built into the headphones just sweetens the deal.

Now on to some more nit-picky things. If you like to sit far, far away from your computer, these are the headphones for you. With a 3 meter long cable, you're unlikely to find yourself out of cable. Speaking of cables, there is only an input cable going into the left side of the headphones (it doesn't split below your head like cheaper models do). This is very nice because the cable doesn't drag around on you and get caught in your clothing as much. Read the Complete Review Here

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