Out of the box, these are an incredibly incompetent set of headphones...that can be made perfectly acceptable with some simple software tweaks.

The bad:

The audio quality is garbage. Possibly the worst I've heard outside of crappy earbuds. The speakers are brutally far from neutral, leaning waaaaay into the bass range (like most "gamer" headsets), and yet they aren't engineered well enough to handle that spectrum, making everything sound distorted and muffled, like you are listening to music through a wall. Thankfully, this can be compensated for in their provided software (see below).There is substantial noise that can be heard when not listening to anything. 1 part static, 1 part high pitched whine. Slight noise isnt uncommon on inexpensive wireless gear, as interference from the battery/internal amp/etc is costly to shield but, the whine drives me nuts Younger people will hate it even more. Thankfully, this can also be compensated for in software (see below).Comfort wise they are pretty rough. The foam on top is rather hard, and the design is quite large (I have a huge head and only go two clicks) meaning that when they sag, it will put some pressure on the top of your noggin. The ear pads are of similar hardness, expect some soreness after an hour or two. Keep in mind that this sort of thing is difficult to gauge within the first 6 months on inexpensive headphones, as things are always a little hard and tight before breaking in.

The Good:

Looks wise, these are pretty nice. They arent a fashion accessory, not every headset can be a 500 dollar pair of Master & Dynamic's, but as far as the "gamer" look goes, these arent too offensive. They don't stick out too far, and the matte black with candy apple accents don't look cheap and arent offensive. Also, the LEDs are nifty (albeit a little problematic, see below). I use the colors to distinguish my pair from my girlfriends, which is convenient.Price? Doesnt get better! Possibly the most inexpensive wireless gaming headset worth buying.Performance, as mentioned, out of the box is just the worst, but after a few tweaks, they perform as well as any 20-60 dollar wired gaming headset, except these are wireless! For most brands, that usually means a straight 100% markup! More specifically, once properly tuned, these perform fine in the mids and highs. The high bass range isnt great (those hip hop beats), but luckily the low bass range (rumble) is surprisingly good, which is great for movies and games. Definitely a good bang for the buck and worth the money IMHO.

The problems and how to fix them

This section assumes you have no knowledge of audio and want to tune using creatives drivers/suite.Right off the bat, windows sound>playback>configure>follow the wizard and set to "full range" speakers. You never really want windows modifying a signal unless you have a really old-school setup and no built in crossovers.You are going to want to swing over to Creatives website and grab thesoftware suite (firmware update is up to you). Once setup, open up the Tactic Control panel, and jump to the "SBX Pro Studio" tab. Disable everything but the "Crystalizer", which I set to 40%. Im not big on enhancements (things are already properly "enhanced" in the studio), but this treble booster rounds out the highs well, making up for hardware faults, which is much needed here.Next, hop on over to the Equalizer tab. Turn that badboy on, and drop the base (farthest left, labeled "31") to about 1/3 of the meter, then pump the treble (farthest right labeled 16k) to about 2/3s. Adjust everything else to make a nice line going between the two, the end result looking like a nice smooth ramp. From here, (since the speakers do handle the lowest of lows well), you can bring the farthest left dial back up to a point that suits your taste, but keep everything else the same. See image for my preferred settings.If you find that your headset is very loud at the lowest volume settings, you can bring the overall volume down with the "levels" slider on the right, giving you more flexibility when adjusting volume through windows.Finally, you will notice that the LEDs add tons of noise to the Signal. A high pitched pulsating whine is pretty common with these headphones. If you go to the "SB Prism" tab and set the intensity to "medium" you can get rid of 80% of that noise. "Low" will take it down even further, or simply turn it all the way off for the best audio quality.Congrats, you now have a decent wireless headset!