I've wanted a headset for a long time. While I've never been a fan of headphones - I prefer in-ears - mine eventually failed. I'd say they're fairly comfortable, although I still get to the point from time to time where my ears might need a breather. the sound is ok. It's not loud enough for me, but I don't have the best hearing. The bass is great, but the highs could be boosted. The surround sound aspect is good so they are suitable for FPS games. Noise canceling works well. Unfortunately, I couldn't get my Windows laptop to recognize the mic, so I'm not sure if they actually work on a PC without a little extra work.