My friends and I all own Logitech USB 300 headsets. On the line cord, there's a volume up/down and mute switch which comes in handy and the actual headphone part is real comfy.
I've used a few different headsets, mainly cheap ones and there is a definitve sound "quality" about the Logitech headset. Though calls in Skype are always crystal clear no matter what I've used, the Logitech headset makes it sound a little...bassier (if that is even a word).
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