Microphone performance was measured using Ventrilo's testing control panel utiltity, as well as simply using Ventrilo to talk to my team mates & see what they thought as compared to the sound from my Audigy 2 ZS & my trusty LTB's. Ventrilo's test function is simple: you hit the test button, then speak, & it will play back what you've just said. The microphone on the 5H-USB's is definitely under-powered compared to the LTB's, until you boost the output on the volume knob adjustment housing. Even with the mic's volume turned all the way up in both Ventrilo & the 5H-USB control panel, the recorded play back was muffled, & my team mates said that it sounded like I had my mic on my desk & I was sitting far back from it.

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Once I upped the level to "High," though, the levels were fine. Your mileage may vary, but be warned that you might want to have it set to high off the bat. For subjective audio testing, I first listened to some music & played Battlefield 2 without the USB component. That is, I simply plugged the Steel Sound's into my Audigy. This was my first audio experience with these headphones, & I was most definitely not impressed. I compared the sound to that of my AKG K-55's as a stereo competitor, & the sound was okay, but nothing special. The Steel Sound's high's were less crisp, & the bass was definitely muddled as compared to the AKG's. Playing Battlefield 2 was a huge decrease in the clarity & immersive experience that I get when using my LTB's. They sounded okay, but the stereo sound was just not cutting it after coming from 5.1 headphones.

Then, I installed the USB sound chip...

Holy crap on a stick, are these the same headphones?!? Not only did the USB chip add 7.1 positional audio, the overall sound was much fuller. The experience I had been dreading with the 5H-USB's had suddenly done a complete 180. The sound was now 110% better than previously, & really did completely change my mind about these headphones. Steel Pad does sell the 5H's without the USB chip, but I can tell you right now, definitively, if you're thinking about buying these headphones, get the USB version. How one USB-based CMedia chip could have made such a huge difference when compared to my Audigy 2 ZS is beyond me, but there you have it.

I did have a few small gripes about using the USB chip. Firstly, it becomes your primary sound card when it's plugged in. For instance, I couldn't listen to my speakers running out of my Audigy when the 5H-USB's were plugged in. Of course, because it's a USB device, once the drivers are installed, you can simply un-plug them & plug them in whenever you're going to hit up your favorite game. Secondly, because it's CMedia, & limited in "horsepower," you can't use things like EAX 3.0, which is nice in BF2. Another thing is that the 7.1 sound is simulated. Don't get me wrong, the chip does an excellent job, but other headsets that push surround sound actually use several discrete speakers for their sound (the LTB's being a case in point). Like I said, minor gripes, but I felt I had to mention them.

A final note is the price. This headset currently retails for over $100, which is a bit steep for the gamer on a budget; especially when you can pick up the LTB's for just over $50. Of course, you're getting the USB sound chip with in the package, so the Steel Sound's aren't just offering you a pair of headphones. One application where I could see these headphones being almost essential is gaming laptops. Anyone who owns a beastly Alienware or Dell XPS gaming laptop should put a pair of these Steel Sound's on the top of their holiday wishlist. Seriously. Do it. Now. ;-P

Overall, I would definitely recommend the Steel Sound 5H-USB's for anyone looking to get a solidly built headset that delivers awesome performance for your gaming experience.