(1)New Plantronics. Audio™ 345 Ultimate. Audio 345 headset combines comfort and rich stereo sound with digitally-enhanced voice quality for Skype, Windows Live, or Yahoo Internet calling, making it the natural choice to enjoy consistent, high-quality audio.
Solid construction and impressive sound quality at a great value. I find the cable is a bit long but I'm in the minority as many people appreciate the extra slack.
The padded earmuffs and contoured behind-the-ear headpiece are quite comfortable even after extended use. Additionally, the earmuffs can be replaced with after-market replacements if they become damaged after regular wear-and-tear.
The 3.5mm TRS jacks are convenient for people who have older equipment who don't want to deal with yet another USB device.
The product is great but I do suggest buying it extra your pad covers because the ones that come with it tend to slide off after a while and then you have to pop it open in order to put them back in or if you get ones that aren’t so slippery and more of a fabric than you can replace them and they don’t come out afterwards