Decent entry level gaming headset. Ignore the RRP, seems they usually sell for $59 - $89.
Limited feature-set, but OK for less competitive gaming, workplace use etc.
NB Unfortunately, even though the headset defaults to a split mic/headphone connection, you can’t use it with the app-based Nintendo Switch voice chat system
Basic review here: https://www.soundguys.com/sennheiser-gsp-300-review-34866/
From the eBay blurb:
Sennheiser GSP 300 Closed Back Gaming Headset
Closed acoustic gaming headset
Engineered Sound
Noise cancellation microphone
Instant mute
Intuitive volume control
Ergonomic adjustment
Multiplatform compatible
Immersive game sound
2 year warranty
Details
GSP 300
Created for gamers who enjoy good sound in their games, the GSP 300 gaming headset delivers an immersive experience with high quality audio. Engineered to provide superior sound quality and comfort during long gaming sessions, the deep bass lets you experience explosions to the fullest while the acoustic clarity ensures the best game chat.
Multiplatform compatible (PC, PS4, Xbox One, Switch, Mac OSX), the GSP 300 features a lift-to-mute noise-canceling boom
microphone for crystal clear communication. Superior fit is delivered by a clever ball-joint hinge to angle the ear cups and extra-large memory foam ear pads improve passive noise attenuation.
Let the power of audio transport you into your game. With superior sound and comfort, the GSP 300 headset takes your game sound to the next level.
You can replace the ear pads easily, and they are readily available on Amazon or Ebay, which is usually the first thing that breaks on a headphones.