After buying and useing many different head sets for chatting and listerning to my CD collection,,which was brought to life.
The quality of the Plantronics AUDIO 350 Computer Headset is truly amazing,i am hearing instruments i have never heard before,when listerning to Music CD`s.
And when speaking live to my friends on skype and msn ,both mic and ear is crystal clear

Comfortable on the head, fully adjustable, good sound and an excellent boom microphone. The reason for 4 stars and not 5 is, the volume control wheel is a little on the small side, but this in no way detracts from the overall quality of the product

Plugged into my machines (Linux, WIndows) and was using Skype in no time.

No USB nonsense, this headset should work with pretty much any computer. Even Apple's...

I purchased the Plantronics AUDIO 350 Computer Headset from LiGo Electronics mainly to use with messenger on my PC.
I had tried cheap headsets before – up to ten pounds – with disappointing results, some even fell to pieces in normal use!
This time I thought I would spend a little more and was glad I did.
Sound reproduction is pretty good across the range, fairly crisp high end, reasonable mid-range and acceptable bass.
With all volume levels set at “Warp factor daft” there is no distortion to speak of, just a ringing in the ears when you take them off!
At full volume though, the mid range is more pronounced than at lower settings; suddenly that guitar really starts to twang.

Microphone wise, nicely thought out. When not in use and positioned flat against the phones, it really is unobtrusive. Sound quality through the mike is “wall to wall and tree top tall” (that’s good by the way).
My sound card didn’t need the “mic boost” option checking to get acceptable levels.

One slight niggle is that despite having a foam cover, the microphone still picks up a little breath noise though this is by no means a major gripe as it can be overcome by positioning and gain.

The microphone mute switch and volume control on the lead are easier to use than the controls in windows and so they do get used. Well positioned too.

Comfort wise, you look at them and think “Hang on, these cups are square!” and I had to get used to wearing them with the band towards the front of my head rather than straight over the top.
Worn like that, there are comfortable – four hours of UT3, no problem.

Summary:
Good: Comfy, loud, reasonable sound quality in microphone and cans, well priced.
Bad: Tonal response change with increasing volume.

Overall I’m happy with them, their good for the money.
My 4.5 star rating was rounded up to 5.

I’ve tried different varieties of computer headsets and IMO the audio 350 truly takes comfort to a different level. It weighs like air and has a soft, cushioned ear piece and flexible headband for maximum adjustability. Aside from these, the audio 350 packs a punch with its excellent sound quality – perfect for a gamer slash music buff like me – and the noise canceling microphone which is great for online chatting. Truly a versatile headset, the Plantronics Audio 350 is a must-have.