As a professional who works 8-12 hours a day on the phone, I can recommend this device for phone calls. As far as your taste for sound quality for music and movies goes, your level of satisfaction will follow.
Please, notice that my review refers to phone calls; I would not even dream about using the unit for music or movies.
After Sennheiser discontinued the PC-230, this replaced a potential replacement, an extremely sturdy $46.99 MRD headset that I was forced to return, as it was too bass-heavy for phone calls (the bass supressed the treble) and no good for music or movies (sound resembled a source coming from a barrel).
COMFORT AND SOUND QUALITY:
Too bad, it cannot replace the discontinued PC-230 when it comes to comfort and sound quality. The drivers are 1cm smaller, which results in lower dynamics, while the inferior drivers produce poorer quality (unsophisticated, rough sound). As the mid-range dominates, the device is definitely suitable for phone calls.
The pressure over the ear is less distributed than on the 230, primarily b/o the smaller surface.
As an open-air design, your ears can breathe while using the headset.
The good news is that Sennheiser eliminated the in-line volume control that developed contact problems after a few months. Too bad, the rotating microphone that allows you to mute the unit on a call has not been eliminated, because after a few months, the contact usually goes bad on that as well. A flexible arm would do the job and all sources include a mute option as well as a volume control...
However, the price is at least right and Sennheiser usually honors the two-year warranty, although that involves digging up the receipt, filling out a form, and some wait.
I just wish Sennheiser
1. used the drivers from the PC-230 that produce a fuller, more balanced and realistic sound; 2. used a flexible arm for the microphone, thus eliminating the major weaknesses on its "low-end" headsets 3. sold the device with a 2.5mm phone jack option (preferably a 90-degree one) that would further eliminate typical problems (in order to keep the sound quality for my phone calls, I am forced to use Headset Buddy that needs frequent replacement, but it has no competition).
For sound quality, the manufacturer does not seem to have any decent competing products, which seems to make it lazy to make the logical alterations in the design.