Good, but not too impressive. I played the Playstation version and the Mac versions, and still the same. They were adequate, don't get me wrong. Some more surround sound effect would be a great addition. Not for everyone, I guess.
Graphics are great.
Sound was more than adequate. Gameplay though, gameplay is where Descent II blows every other 1st person shooter away. You have a full 6 degrees of movement. Up, down, left, right, forward, and backward. Rolls and slides allow you to do some very nifty maneuvering tricks.