TO PLAY! This is a very high quality headset with amazing highs and mids. Bass is more than in game and on the 37x PC, but it still lacks the punch you want for music. For gaming, however, this headset is a beast. Especially with first person shooters you always know where your opponent is and in which direction he is going. Disclaimer: Connecting it to your motherboard and console will not increase the volume you want. Trust me, get a DAC/amp. I've paired it with the Mayflower arc 2 and it's perfect as it keeps the natural sound in the headphones while cranking the volume beyond what I'm comfortable with. If you want to play non-FPS games like Witcher, you can pair your headset with the Sennheiser gsx 1000 as this gaming DAC/amp offers the best surround sound I've heard. Comfort - The upholstery could be better to be honest. I would recommend buying thicker pads but you will degrade the sound if you do. If you decide to use either of the two sets of pads that come with the headset, use valourSo to close the image on the pc38x, this is one of the best you can get with any gaming headset, and if you can get it for less than $150, steal it. If you have the money to throw away, consider audiophile headphones, not gaming headphones. Gaming headsets have a microphone. Audiophile headphones require an external microphone or microphone adapter. The difference is in the sound quality and the price. But with any of these options, I recommend buying a DAC/amp stack or combo.