The Cyber Acoustics AC-401 analog stereo headset is a great choice for anyone doing Voice Over iP and gaming. Bring your ears to attention with the AC-401's 40mm dynamic drivers. The adjustable, over the head design fits comfortably on any head size and the flexible, noise-canceling boom mic's 180-degree rotation gets the job done, no matter your preference. The in-line volume control and mute is perfect for adjusting sounds levels to meet your needs. Comfort is no issue with the AC-401's soft, velvet ear pads.