Pros: Emulated 7.1 surround sound, comfortable.
Cons: Build quality issues.
The Logitech G35 7.1 headset is a gaming USB headset which is meant for use on the PC. If you are looking to use this headset on a Xbox 360 or PS3 you should look else where because while the microphone will work for the PS3 it will however not receive any sound because the headset needs drivers installed for the sound to work. I should also note that this headset includes volume control on the left ear-cup along with a mute microphone button and three assignable hot keys.
For PC gaming I found this headset great. The G35's emulated surround sound works great in games like battlefield 3 with explosions and gun fire sounding immersive. The bass on the G35 really brings its game with explosions shaking your head while you play. While the G35 is not for someone who wants to use it for listening to music. I will say that while listening to music the G35 isn't all that bad. It isn't the best tool for the job, but it will get the job done.
Some things I have found that I dislike about this headset are that the build quality for the G35 is questionable at best. I have had to RMA this headset three times in the past two years because the right ear-bud continually breaks off because of normal wear and tear. Now that my G35 is out of the warranty period if they were to break again I would have a hard decision in deciding whenever to buy this headset again because of the build quality issues.
While talking about how comfortable this headset is I would have to say while using it, it is comfortable for about the first four hours of wearing it. After that point you may start to notice your ears starting to hurt. This headset may not be the best headset for long gaming sessions because of this.
The last issue I have had with the G35 is that the USB cord while ten feet long seems to tangle on itself which means I have to untangle the cord every two or three weeks.
While I do enjoy using the G35 for gaming, I would warn you that you will most likely experience the headset breaking because of normal wear and tear because they are flimsy around the ear-cup region. Because of this I give this headset a rating of 3.5/5.