The Plantronics DSP 400 headset produces high quality sound whether you use it with a laptop or a desktop computer. The microphone is supposed to digitally cancel noise, just transmit your voice perfectly. I use this headset mainly for voice over internet protocol (VOIP) applications like Skype and other messengers and the performance is simply marvelous! The other party may be half a world away but it sounds as if he were just in the next room. I would even dare to say that sometimes it is clearer to use VOIP than my cell phone to call overseas!

The DSP 400 is not only for VOIP applications though. When you want to watch a movie or listen to music without bothering anyone, this is the perfect headset for you. It is very comfortable. Even after hours of using it, you don't need to worry about discomfort around the ears or on your head. For that reason also, the DSP 400 is perfect for hardcore gamers who tend to spend ages playing on the computer.

It is very easy to use – just plug it into a USB port and you're ready to go. It is perfectly compatible with Windows XP SP2. There is a small control box where you can find the volume control and a small mute button that lights up when activated. Very handy when you do not want to be heard!

If you want to be able to do more with the microphone and audio output, you can go to the Plantronics website and download their PerSono Audio Control Software. I have not felt the need to do so yet but it is supposed to allow you play with the settings and find the optimum sound you want for different applications. This might be a good idea especially if you are a very particular listener.

If you do a lot of traveling, you will also benefit from this headset. It is foldable and you can fit it almost anywhere. One thing that I think could use some improvement is the length of the cable. Yes I want freedom of movement, so a long cable is good, but the DSP 400's cable is just way too long. Plus, it has the long rectangular box attached to the cord that can get in the way.

Aside from that, I would say that this product is very much worth what you pay for it.