Slick, comfortable, and awesome quality, the AC-404 analog stereo headset is a great choice for anyone doing Voice Over IP and gaming. Bring your ears to attention with the AC-404"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. Comfort is no issue with the AC-404"s soft velvet ear pads, and with in-line volume control and mute switch, adjustment is easy. Listen in style.2KD3323. 3323. Cyber Acoustics Cyber Acoustics AC-404 Headset.