I'd heard that the sound on this headset wasn't as great as expected for the price, and so I'd prepared by purchasing a sound card (Asus Xonar DX) so I could fiddle with the audio settings. After owning £40 Sennheiser 150s then £50 160s I didn't really think that at double the price the sound would be inferior, especially after reading the plethora of positive reviews. I was very much disappointed with their sound out of the box, and frantically compared them with my cheaper 160s to justify my £90 purchase, but was left distraught. Although the highs were clear and pretty damn good, bass sounds were just terrible. I clung to hope that they would 'break in' over time as many reviewers had advised, but ultimately it was the sound card's equalizer settings that brought me a huge feeling of relief as I managed to tweak them to sound pretty decent. After setting them up right, they come through with the quality you would expect from Sennheiser headphones, crisp and bassy. Comfort
It's really the comfort of the PC 350s that makes them shine. With complete ear coverage you can wear them for hours on end without any ear pain as your ears are barely touched. The padding on the cups and on the roofare wonderfully soft and comfortable as well, and it keeps itself nicely and gently wrapped around your head. Also, the size allows for you to wear glasses without any issues, a significant failing of other headsets.
The microphone is probably why the 350s cost so much, as the microphone quality is very clear, and can be easily rotated up or down which is great for when not using it (which is most of the time). I wouldn't say the microphone was amazing, as I've tried to record myself playing music and singing, both of which turned out *alright*, but by no means great quality (and not just because of the quality of my music), but that's not what it's designed for so I can't really fault it for that. The noise cancellation isn't great either, as my friends have frequently commented on things they've heard in the background. Overall, though, the microphone is durable, functional, and comes through clear and crisp.