Until a few days ago I was the owner of a pair of Turtle Beach P21 Headset, but unfortunately the left ear-cup stopped producing sound so i went out to buy some new ones, on the way to the counter at game i spotted these beauties on the wall for £20 less. This headset is just as good as the Turtle Beach in many respects: you can still "sound whore" aka hear an enemy in a game like Call of Duty therefore giving you the advantage to win the gun fight. They are extremely useful when playing at night if you don't want to wake anyone up or be heard. As with anything you get what you pay for and one disadvantage is that they are not as comfortable to have on for long periods as the turtle Beaches, The ear-cups are thinner and with less padding, also the cup itself is quite small so if you have large ear then it could be uncomfortable. if you are just a casual gamer and play for no more than a couple of hours at a time then these are fine and will cause no irritation, but after maybe 4 hours or so they may start to ache so taking a hour or so break seems to sort it out.
The Volume controls are a lot more easy to navigate on the Comm Play with the volume adjusters being simple slide ups. The Adjusters on the turtle Beaches were small and fiddly if you are in a close gunfight and had often caused me to die when playing. The turtle Beach has more settings such as Bass, Expander but these hardly make a difference. The Chat function is very good, when i asked my friends online if i was any clearer or less clear they said clearer so the Comm-Play beats the turtle Beaches in that aspect.
Overall as i said you get what you pay for the turtle beaches probably just slightly edge it but by a very fractional margin so it depends whether you value a very slightly enhanced gaming experience at 20 quid. Great affordable Headset that does its job exceptionally well. Bargain.