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The Plantronics .Audio 326 Stereo Headset delivers rich stereo sound to a full range of media, music, games, Internet calls, speech recognition, video conferencing and voice recording. It's even optimized for Skype, as well as other Internet calling programs. The headset features a noise-cancelling microphone with an adjustable boom that tucks neatly away when listening to music or watching DVDs. It also features in-line controls for adjusting volume and muting the microphone. The headset is equipped with soft foam, swivel-mounted ear cushions and an adjustable headband that provide all-day comfort. Plus, the .Audio 326 stereo headset is compatible with most PC soundcards and it supports plug-and-play connectivity.