Slick, comfortable, and awesome quality the AC-204 analog stereo headset is a great choice for anyone doing Voice Over IP and gaming. Bring your ears to attention with the AC-204"s 30mm dynamic drivers. The adjustable, over the head design fits comfortably on any head size, and the flexible, noise-cancelling boom mic"s 180-degree rotation gets the job done, no matter your preference. Comfort is no issue with the AC-204"s soft, leatherette ear pads. Listen in style.