Logitech's G35 really sets a mark for PC gaming headsets. Other surround sound headsets that I have used have been large and uncomfortable after sustained use, however the G35 has an adjustable headband and comes with three different cushions for whatever shape head you may have. The cups are padded rather nicely and do a pretty decent job of blocking out ambient sound. The USB cord is sleeved and the whole thing really feels well crafted. Features like the microphone automuting when you put it in the upright position make you wonder why this hasn't been done with every headset on the market.
The software is simple and easy to use, however i found it somewhat limited. The only balance controls are for bass and treble, with no presets or anything like that for types of music. There is no control over the surround sound to balance your own levels or test it; the only thing you can do is turn the surround sound on and off using the manual switch on the back of the left cup. The customizable buttons are a great concept and comes with custom actions for programs like Itunes, Windows Media Player and Ventrilo, however it lacks Teamspeak support. The voice morphing is fun, but superfluous. For the price of this headset I would like a little bit more technical features and control over the sound. Note: the program uses 19MB of memory when you are using the headset, but on my laptop (Intel core 2 duo 2.2ghz, 2 gigs of ram) I haven't noticed a performance decrease.
The sound quality is superb for a USB headset. It doesn't sound as good as my Creative X-Fi sound card, but it definitely gets the job done. I haven't heard any distortions or crackling while gaming, and the directionality of the sound is very distinct and enhances gaming for sure. The low end is undistorted and you can actually feel explosions and things of the sort. The microphone records crisp and clear, and while the microphone is advertised as noise canceling, it occasionally picks up some background noise.
130$ is a lot for a headset, but these things deliver. I'd prefer some more control over the more technical aspects of the sound, but I am satisfied and have enjoyed using this device. If money isn't an object, go ahead and pick yourself up a pair.