I got these mainly for my son for gaming with, to use with his most recent (and indeed first) gaming purchase, Battlefield 4. We were looking for a headset that wasn't too expensive, but had decent speakers and a microphone for chatting to his team-mates. Although I don't play this game, I must confess I have borrowed them for other purposes, so this review is partly based on his views and partly on my own experience!
They cost about £30, which seems to be in the middle of the price range for this type of kit. They consist of two large, chunky ear muffs (is that the right word?), connected with a plastic bridge. A microphone pokes down from one side. It's easy to adjust everything to fit the user, so that the width of the headphones and position of the microphone suits you. Obviously this is important if more than one person is using it.
The first thing you notice is the padding on the earmuffs which is quite extensive. They clamp fairly firmly onto your ears, and are pretty well insulated (not to keep your ears warm, to keep other sound out). I can confirm that they work well at this, in order to attract my son's attention when he's playing you either have to shout quite loudly or wave a hand across the computer screen! The sound you hear is good quality, for example in his game he can hear a tank moving behind him and know what direction it's in and roughly how far away, quite like real life. There's a volume control which is easy to reach and change on the fly.
The microphone works well too, with noise cancelling technology to omit sounds other than his voice. It's detachable, if you want to just use them as headphones, but the wires seem quite flimsy so I wouldn't want to do this too often in case they broke. His teammates don't seem to have any problem hearing him. Nor, in fact, does the rest of the street, as he tends to get louder as he gets more excited, and as he can't hear himself particularly well, the volume rises.......
The headphones plug into the computer through a jack leads and no software setting up was needed, they just worked straightaway.
The main negative point is that they just don't seem very robust. So far they have been all right, but there are various parts which look as if they may break at any time, being made of thin plastic. This is a bit worrying as for the price, I expect to get a number of years use out of them. So I hope son no1 continues to look after them carefully. I will report back in six months or a year!