The maximum sampling rate is 96 kHz at 16 bits, this applies to both playback and microphone recording. The mic isn't in the headphones, it's on the selector switch, but on its back there's a small pin-sized hole for the mic. Comfort, well, they're inexpensive and can be worn for an hour or two, but when you're traveling or using them for gaming, you may experience irritation in your ear canals. The sound quality at ultra-high frequencies is exceptional, You'll be able to hear what you've never heard before. and a little clearer. Depending on the targeted frequency spectrum, the mids are a bit dull. Bass response is pretty good, but don't expect audiophile sound from these devices.
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