This review is for the Acer Nitro Gaming Headset II, model number, NHW 200.There are a few different models listed under the Amazon product page. This review only applies to the Acer Nitro Gaming Headset II.The build quality is pretty good. I didn't notice any issues that affected function. I actually like the build quality of the microphone because it is somewhere between flexible and rigid. The ear cups can swivel and have a soft vinyl plastic fabric cover over a padded material. The headband is padded as well and covered with the same material as the ear cup pads. The extension portion of the headband might be made of metal or really hard plastic - I couldn't tell for sure. The headband flexibility, extension, along with the swivel ear cups allowed the headset to fit comfortably over my larger head. I also wear glasses and did not feel like my face and glasses were being pinched. The audio cable with included microphone splitter adapter is thick and soft flexible. The in-line control for mic mute and volume is clearly labeled and visible. The USB portion of the cable is only to power the RGB lights on the ear cups. Note that the USB cable does not function as an audio device - you have to use the analog audio cable. Also note, the metal knurled part of the mic that looks like it might turn or unscrew the mic - it does NOT turn or unscrew. I'd give the build quality and comfort an above average rating.The sound of Acer Nitro Gaming Headset II is a mixed bag for me. I did not like the sound profile at all and it took quite a bit of getting used to it.There seems to a be a hollowness or almost muffled sound profile. To me it sounds like quite a few frequencies are missing because there wasn't any richness to the sound. The audio that is played through is clear though. Voices are loud and clear but again, it has a bit of a muffled quality that is hard to describe. I would probably describe the sound as having more of a "U" shape than "V" because it sounds like there is a severe drop off in frequencies as opposed to a gradual decrease and increase. I also didn't feel like any highs or lows were emphasized like some other consumer headsets.Where the sound of this headset excels is purely gaming. The spaciousness of the sound makes spacial audio very clear and distinguishable.For example, you can hear and locate footsteps around you very easily. So in this aspect it is ideal, where it is more important to know where enemies are located and where they are coming from than how good they sound. For competitive gaming types, the Acer Nitro Gaming Headset II would be ideal.Overall this is a good headset for competitive gaming and I would recommend it for that purpose. The Acer Nitro Gaming Headset II is nowhere near audiophile or movie/music listening range but that isn't the intended purpose. At under $40, the sound quality is decent and taking everything else into consideration, build quality, comfort, etc. this makes a good entry level gaming headset. Gaming seems to be the primary focus for this headset so that is why I am giving the Acer Nitro Gaming Headset II, a 4 star recommended.