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.