Others say...

"don't buy, brakes too easily"
Three weeks after I bought this headset, the plastic inside the microphone handle broke. I fixed it with tape, but it affected the quality of the call (people would not be able to understand me properly, unless I would hold the handle). I emailed the company and sent them pictures of it. they were really nice and sent me a new one. only a few weeks later the new headset broke at the same place as the old one. I emailed the company again and got a second replacement, which is now broken too!
the quality of the plastic that holds the microphone handle in place is not good enough.
if you don't mind fixing the headset with tape once it brakes and then hold on to the handle while you're talking, this is a good headset ;-)

"IT Director Review of AC-201 - Fairly Positive"
Watch Video Here: http://www.amazon.com/review/R1M42K248CFFJB We purchased 200 of the AC-201 for our teaching staff and have had no complaints. The build quality is acceptable and the headset has some nice features for the price range.

"works well"
I bought this for my family in Costa Rica to be able to communicate through Windows Live Messenger. It works really well in terms of sound quality and I haven't heard any complaints from my family. My only gripe is that I have found better headsets for cheaper but I had to choose this one for free shipping on my order so I am only taking off 1 star.

"So-so; acceptable for cost, otherwise avoid."
Audio (headset/speakers): quite bad. Absolutely no bass, and all audio sounds very washed out. But do they work? Sure, but so do two cups and a piece of string.

Microphone: acceptable. No bass to your voice (only mid and high range are picked up). Range of sensitivity is pretty bad, though; if it's too close to your mouth you sound over-amplified; move the mic away an inch or two and you sound too distant. Infuriating at times.

Comfortability: horrible. I can't stand to have these things on for more than a couple minutes before I want to take them off. Most of the time I end up using my desktop speakers, and simply hang the AC-201 headset from my neck with the microphone pointed towards my mouth.

The microphone piece actually swivels up and down so you can adjust the height. The fuzzy foam piece you see covering the microphone is removable, and barely stays on. Cats and dogs will definitely swallow it.

For the price, these are alright. If comfortability is important to you (read: long hours of gaming!), then I strongly suggest finding another brand.

"Supercomfortable"
My family loves these headphones (We bought 4). Excellent sound quality with strong bass. We received them in two days that was amazing! I really recommend this seller and this ittem. Cyber Acoustics AC-201 Stereo Headset/microphone