Others say...

"Excellent headset"
Excellent item. Great sound and blocks out other noises. This is perfect to use with our Rosetta Stone voice recognition software.

"Overall good quality for the price."
The headset is very light (I am used to using studio noise-insulating headphones, so your milage may very because of my relative measure of pressure) and comfortable, it might seem fragible but it is made of pretty good material. It will not apply pressure to your ears, and the earbuds are very comfortable, as well as having a slight 30º degree 2D rotation (on its axis).

As far as sound quality goes, it is above average compared to other cheap headsets out there (~20$US seems to be the above average price). The speakers sound pretty decent, as long as you use them for voice. The high notes are pretty notable (accentuated a little bit too much), the midrange is ok, and the bass surprisingly manages to perform very well for the price. It is there and it serves the purpose of voice chat.

As far as the mic goes, it is not a professional mic (those are $30-$200), but it manages to perform well. I would post a audio sample, but I do not know if Amazon would allow it (They should do so with all mics/headphone sets).

The microphone is very omnidirectional, so keep in mind for example I have a somewhat loud computer fan half a meter away from the mic, and you will hear it in the background.

As far as voice range goes, it manages to capture low notes pretty decently, again I have to restate, for the price, it is what you get. If you are not doing a radio show or a podcast, then this is great for voice chatting, gaming, voice recognition, etc.

A good tip would be to adjust the mic to be above the mouth by a few degrees and also turn its inner face way from you. Doing so allows for a better sampling of your voice as the recording will not be crippled by constant air noises from your breathing.

On the technical side, you might want to note that the microphone also has an outer side, so not only it captures your voice, but the ambient noise. The cord is pretty long, just enough to be comfortable, but not long enough for you to roam freely (I have it plugged in the front of my computer).

Final note: Good headset for the price, good for people on a budget.

Recommendation: If you want better quality, put more cash on the table (as with most things in this world...), but if you just want to voice chat on Skype, this is great and cheap. DO NOT BUY 5$ dollar cheap headsets in Best (Worst) Buy, and always test audio products before you buy them.

"Ok - but not great"
I purchased this product after reading good reviews about it. I found that it has good sound and recording quality, but it is not that 'great' product. I found Plantronics headphone/microphone set better in quality.

"excellent!"
This is such a fantastic headset! It sounds great! and its comfortable and perfect for gaming. I especially love the adjustable Mic. I recenly accidentally broke my old one of this same type. (dropped heavy boxes on it*crunch*) Ilove this headset so much that I bought another exactly like it. It's cheap enough that it's no big deal. I recommend to all my gaming pals that they get this as well. several have :)

"Great for gaming; great sound and voice"
I do a lot of on-line gaming (Aces High with built in voice, WWII Online with Teamspeak, Battlefield 1942 with Teamspeak). These headphones are perfect for what I want. They are not the most-comfortable headphones in the world, but they are adequate, and the price is very cheap ($15 or so). More importantly, the dynamic range on the sound is great so that I can localize sound sources in the game (good for locating where a shot came from). Even the low-end rumble is good (so that explosions and tanks sounds good, for example). The microphone on this headset is outstanding. My voice quality on these games is better than what the majority of players achieve. People who use crappy mics sound crappy in the game (static or distortion) -- my voice quality is very clear. I have recommended these headphones for everyone I know who does on-line gaming.