After a long wait, I finally got my hands on the Sennheiser PC 350. Needless to say, it was well worth it.

I have found that I am playing more and more games online lately, yet using my headset less. I attribute this to the fact that I don't enjoy people screaming mindless garbage into my ear instead of using their microphones for teamwork. Then came the Sennheiser PC 350 gaming headset, demanding that I rethink that position and believe me, I did more than just that.

The PC 350 delivers high-quality audio through two stereo headphones. Padding surrounds the headphones cushioning them snuggly against your head, all while canceling out any noise from the outside. The adjustable size of the PC 350 is very useful for someone like me with a big head and Sennheiser took no shortcuts adding this feature. Most headphones that feature size adjustment have the padding glued on, while the PC 350 has the padding built into the band. That's right, it's built in!

The PC 350 is not your average gaming headset. Not only does it have amazing headphones, but it features a top-notch microphone. This microphone is perfect for clear communication between online teammates or recording a podcast with friends. It operates on a swivel attached to the left earphone but cannot be detached from the headset, a small design flaw.

Connections to audio devices are handled using two 3.5mm audio jacks, one for the headphones and the other for the microphone. With a two-way splitter and a converter, your friends on Xbox Live can easily be subjected to your trash talk in superb audio quality.

The overall quality of the PC 350 is stunning, almost to the point of disbelief. The combination of comfort, style, and audio quality of the Sennheiser PC 350 places it at the top of the list of gaming headsets, and it certainly grabs the number one spot as my favorite gaming headset.