Smooth, comfortable, and awesome quality, AC-204 analog stereo headphones are ideal for anyone engaged in voice over IP and gaming. AC-204's 30mm dynamic driver catches your attention. The adjustable head-mounted design comfortably fits any size head, and the flexible, noise-cancelling boom microphone can be rotated 180 degrees, regardless of your preference, to get the job done. AC-204's soft artificial leather ear cushions make comfort comfortable