I was able to try the new Plantronics Gamecom 777 gaming headset here at IFA Showstoppers preview (about the only few thing worth trying, since the Garmin Nuvifone was broken). The $99 headset—equipped with a microphone that folds into the headset itself, Dolby Headphone and Dolby Pro Logic II technology—feels good both on your head and in your ear. The sound was clear and, watching the demo DVD, I could actually position things on the screen with the surround simulation. Designed to use during long periods of gaming, the Gamecom 777 is very light and the cushion does a good job to make them extremely comfortable. The Dolby circuitry that does the sound magic is not in the headphones, but in an add-on dongle that connects directly to the USB port. The speakers are 40mm and the sound they provide is good, with clear bass and high tones. As you can see in the video, it also has a controller for adjusting the volume and muting the sound at any time. Overall, if you are looking for a nice cheap headset for gaming, with good quality sound and convenient design, this may be the ticket.
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I like the sound of that USB dongle bit that handles the sound effect. Is there a good non-gaming version that I can use for my Macbook?