From the link:
7.1 Dolby Headset surround sound delivers a detailed, positional sound field that lets users hear their opponents before being spotted by them. Lightweight design with washable, cloth-covered padding provides soft, comfortable fit in long gaming sessions. Flexible, noise-cancelling, folding microphone focuses on user's voice, reducing background noise distractions.
Key Features
Lightweight design
Adjustable headband, full- size ear cups
Tuned for gaming
Noise-isolating ear cups
Rotating, noise-cancelling microphone
I have the one tier down model which is the G230 which sounds pretty great (and costs $80 at DSE). I think it's a pretty great deal. Strong bass - made for gaming. Can be used to listen to music as well, but sound isn't completely neutral.
$4 cheaper then msy standard price not a huge bargain but still cheapest.