I found the Perixx AX-3000 to be a very good set of headphones. The built quality was solid although it creaked a little while moving the headband but i think that its just a problem with mine, high quality plastic and very comfortable. The mic was pretty good it was clear and would be great for commentary although its not amazing it did the job just fine. I am not a audiophile but the headphones sounded very pleasing. Only a few times i could say that it was muddy or overpowered and there is a equalizer in the software so you could change it to your liking. Bass was good and after turning up bass boost it really started to show how powerful it was without being muddy or distorted. It was also very loud so if you have trouble hearing or just like loud music like i do then there should be no problems there. Software had a few nice features like ability to change volumes, have a voice changer, equalizer, speaker setup for virtual 7.1 and more. In terms of the surround sound in some cases it was a small improvement over 2.1 stereo but this headset only has 2 speakers so your surround experience may be limited due to the closed sound stage but it still offers improvement over stereo. The headphones could isolate noise around you quite well and especially if they had sound coming through them. There was a very small amount of noise leakage so nobody can hear what your hearing. I am very satisfied with the Perixx AX-3000 and it was an great addition to my gaming experience and also worked on my PS4. I would recommend these headphones if your looking for a good pair of in expensive gaming headphones. check out my review on YouTube https://www.youtube.com/watch?v=Wi3yiPelJSc