I tried this headset on music, games, and movies, as well as some audio demonstration videos and for an online class. There is a full rich sound with the headphones, including a really good bass response.
For the audio test videos, I looked at some Dolby Atmos demo and other 7.1 and 5.1 demos. Sound was excellent and spatial placement was good. I also checked a movie I had that I knew was encoded in 5.1 audio. Front and rear were difficult to differentiate. While gaming, player movement quickly allowed me to place sounds, keeping me from being killed quite as often.
I started the online class with a headset costing more than twice as much, but students complained about the sound, so I switched to this one. Students said the sound was much better. More than three hours of wearing the headset and I almost forgot I was wearing it. The ear pieces are very well padded and do a pretty good job of reducing ambient noise. The ear pieces seem to be a little bigger in diameter than some other gaming headsets, but I didn't measure them. The head strap is metal with an elastic band that allows the headset to be resized. It might be a bit big for small children. It has an inline mic switch and volume control that seem to be sturdy, with the mic switch clearly marked for on and off. The volume control is a wheel.
All in all, a great headset at a really nice price.