The SB40 Full Size Communication Headset with Noise-Canceling Microphone from Koss delivers optimal sound at all volume levels. It is suitable for gamers who crave for deep bass. The headset is equipped with a noise-canceling microphone that eliminates excessive background noise for ease of use. It is also equipped with large, closed ear cups that surround the ear for maximum isolation and increased comfort. The headphones offers reduced sound distortion. Designed to withstand the rigors of daily wear, this Koss gaming headset fits like new even after years of use.