so I can confirm they do indeed work as advertised. The construction may seem flimsy, especially where the swivels are, but it's amazing that the original set lasted until last year when this piece actually broke. During this time, the sound quality has not deteriorated at all. Bass is well-accented and punchy, mids are crisp, especially when listening to dialogue, and highs are crisp, not shrill. The simulated 7.1 surround sound works very well thanks to the included sound card and software. It definitely helps when playing first person shooters. The mic is clear, although there's a bit of "popping" at times because it doesn't have a fabric or pop blocker, especially when you breathe directly into it. This is made easier by placing the microphone in the right place before playing. The headset is quite light and comfortable. I often wear them for more than 2 hours at a time and they stay comfortable. However, the ear must be placed correctly in the shell so that the material does not rub too much and cause irritation. Doesn't happen often, but it has to be mentioned. As for the fabric in the cups, I appreciate that they are removable and washable. I really like this headset, I even gave a few pairs as the price is very attractive. My only complaint, which is also a strong point, is the long cord, which gets tangled and frizzy too easily. It is necessary to watch it and "untwist” it from time to time so that it does not fray like a cord covered with fabric. Apart from that I would definitely recommend it. Hope that helps!