40: SteelSeries Siberia Elite
Gamers who underestimate the importance of audio do so at their (virtual) peril. Being able to hear an enemy is even more important than being able to see one, because making a full frontal assault is tantamount to suicide.
That’s why gaming headsets have become such an important tool in the modern gamer’s kit. And the SteelSeries Siberia Elite headset is among the best of the best. Where most headset manufacturers place the volume/mute controls on tiny buttons in-line with the USB cable, SteelSeries puts them on an easy-to-manipulate wheel on the earmuff itself.
These oversize earmuffs are extremely comfortable to wear, they sound fantastic, and they look even better.