Decent sound, but there are negatives to considerThe quality of the construction and materials seems average. I would prefer if they were a little better built, but they're acceptable for the price. The fabric used on the ear pieces and the head padding is the same fabric they use in fabric lint rollers. It's soft enough, but collects lint accordingly. The mic boom is flexible rubber and decent quality, but it doesn't allow you to adjust its location in and out and sits further from the mouth than expected.Pros:Sound - The sound quality is very decent. I'm not an audiophile so take it with a grain of salt, but both games and music are quite enjoyable for me with this headset.Comfort - At first I found these uncomfortable and pinching which after an hour of use caused significant discomfort. However, once I lowered the ear pieces to wear this a bit loose (more loose than I normally prefer headphones) they fit much better. After hours of use they are still comfortable for me.Microphone - The mic is very sensitive and picks up sound really well.Cons:USB - The USB interface is one you want to avoid for headsets if you have a good soundcard. USB headsets include their own audio card built-in to the device in order to work. Therefore, using these will bypass the soundcard in your computer.  Also, the USB cable is quite short. This device isn't compatible with USB 3.0. Since I only have 3.0 on the front panel of my computer I would prefer a longer cord to run it from the back.Dolby - The simulated 7.1 is not appealing to me. It simulates surround by making the audio more `spatial'. This doesn't add to the audio quality though; it makes the sound worse in my opinion. The default setting is off,Volume Control - The volume control is a rocker switch in a convenient location on the back of the left ear-piece. The rocker switch is annoying. You rotate and hold it in one direction or the other to change the volume. I would prefer a dial instead of holding a switch.No Audio Controls - This device has no equalizer to adjust the audio. The audio levels it ships with is okay, but if you wanted to customize your sound you should purchase a different headset.Microphone - The mic is overly sensitive and even on low input volumes it picks up any background noise like you mouse and keyboard, breathing, etc.In summary, decent sound and comfort for the price, but has some limitations. 

Question: How is the sound quality of these plantronics microphone ?
Answer: Decent sound