With a dynamic element that delivers premium sound at all volume levels, Koss SB40 Full Size Communication Headsets are ideal for gamers who crave for deep, bass sound. Equipped with a noise cancelling microphone that eliminates excessive background noise for greater ease of use, it’s one headset every gamer should have in their arsenal. Large, closed, leatherette ear cups surround the ear for maximum isolation and increased comfort, and also offer high noise sensitivity and reduced sound distortion. The SB40’s sound is so efficient, you’ll hear your opponents before they even know you're there. Designed to withstand the rigors of daily wear, this Koss gaming headset fits like new even after years of using.