The ambidextrous Cyber Acoustics AC-204 Stereo Headset and Boom Mic is a first-rate stereo headset, uniting comfort, style and performance. With an adjustable, over the head design, the AC-204 is perfect for VOiP and extended gaming periods. The flexible, noise-cancelling boom mic rotates 180 degrees and supple, cushy leatherette ear pads may make you forget you're even wearing a headset. The AC-204 also features 30mm dynamic drivers and an adjustable boom arm. This headset's cable terminates in a single 3.5mm connection. An included adapter provides separate mic-in and headphone-out connectiivity.