The Logitech Headset is very practical. I have been looking for a fairly cheap but good quality headset for voice over IP communication, and this seemed like a good option.
The build of the headset is good - it is adjustable to fit the size of your head and also has a volume and mute button on the wire. The wire length is long enough to sit easily while having it plugged into the back of your computer.
The comfort issue that has been brought up several times is because of how tight the headset is at first. Because of how it was packaged, the headset is tight and this definitely shows when you put it on for longer periods of time. If you stretch it out a bit every now and then so that it becomes more loose, then it becomes much more comfortable.
The audio quality is fine - nothing special but definitely does the job. The microphone as well is fine, around or better than telephone quality.
Overall, it's a solid headset that is practical and usable on both Windows and Macs without needing to install drivers. If you are looking for a medium priced decent headset, here it is.