Sadly, I must say this is the first product from Logitech that I've tested which hasn't met or exceeded my expectations. While the USB 350s aren't intended to be a top shelf headset, I have to say I was disappointed. From the merely average sound quality to the truly uncomfortable ear cups this just wasn't what I had come to know and expect from Logitech.
On the plus side, these are USB headphones. I found surprisingly few examples of USB headsets online (only 8 at a newegg.com search). So, in that respect, Logitech is breaking new ground in bringing these headphones to market. The in-game quality was satisfactory, but didn't impress me as much as my 2-year-old $20 Plantronics headset did. Factor in the lack of comfort and I'd hesitate to use these headphones for gaming, although they did carry voice nicely. I had no problems with the quality of the microphone.
In the end the lack of strong music response and poor fit just put me off. I seriously can't stand wearing these headphones for more than 5 minutes at a time. The stiff plastic band needs to be replaced with a metal adjustable one and the padding around the ear cups could stand to be beefed up significantly. For the price point I can't say I'm entirely surprised with the sound quality. Although I could overlook the mediocre audio response were the things not so damned torturous to wear; I even had my wife try them on and she found them to be painful as well. Unless you are in desperate need of a USB headset, have a teeny-tiny head or find these headphones for next to no money, do yourself a favor and shop around.
Pros
USB connectivity Good quality microphone Mic folds away neatly
Cons
Sub-standard music response Limited adjustability Not comfortable at all
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