The Good: LightweightGood sound qualityExcellent value. The Bad: Headband can get tightUnattractive designCheap quality materials. The Bottom Line: A premium USB headset with excellent sound quality and comfort. Design\r\n\r\nPeripherals manufacturer Logitech makes some powerful audio devices. Namely its series of PC-based speakers such as the Z-5500. Its headset range has also been around for a while now and sitting at the top is the Premium 350 series. A thin and flimsy headband leaves one wondering why the 350 is labeled as a premium model but after using the headset for about a week we found it to be very comfortable.\r\n\r\nSetup is simple, a basic Plug and Play affair. All you need is a spare USB port. Once plugged in the headset was detected immediately and worked flawlessly in both Windows XP\/2000 and Mac OS X. It doesn't even require a sound card. Bearing this in mind, if your computer has a high end soundcard you are better off with a conventional non USB headset.\r\n\r\nFeatures\r\n\r\n\r\nCost savings on materials have allowed Logitech to spend elsewhere. Differences between the Premium 350 and lesser models are substantial. The padding is soft foam as opposed to the fake leather found on cheaper models. Also, the USB cable has a remote that either mutes or adjusts the volume, with controls which were very tactile and well placed. Interestingly the actual Logitech logo is used as the mute button. An attached shirt clip also proved very handy. Inside the speaker sits a 40mm Neodymium driver which provides a much richer sound overall. \r\n\r\nPerformance\r\n\r\nThe noise-cancelling microphone enhances VoIP applications by reducing ambient sounds making communications clearer with quality improved for both listener and sender. In our tests however, the person on the other end was able to hear some ambient sounds.\r\nThe plush earpads, though comfortable, do not completely cover the ear, so ambient sounds can still be heard. Even with background noise, sound quality was excellent. With the volume set to max we were unable to hear any distortion or hissing. Sound is well balanced at all levels; bass response is excellent. Overall quality is comparable to much more expensive units and is well suited for multimedia applications as well as VoIP.\r\nVoIP handsets on the market are bulky, very uncomfortable and feel very cheap. When making long calls, a headset with built-in microphone will prove to be much more comfortable. The premium USB Headset 350 is reasonably comfortable and has excellent sound quality. At this price it represents great value as well.