I wouldn't say these are the best things in the world, but they do work for gaming and they do their job well. I manage to keep with a 2.0 kill/death score at all times in any FPS game I play even though they are running through Realtek HD audio.
For $30, they one of the best. Most would mistake these as worse than Gamecom 367, but they are actually better with more filled bass then the 367's and less hollow sounding unlike the extreme hollow sound of the Gamecom 367.
Build Quality is alright, Detachable mic is a +.
One thing I have a problem though is the wiring on the left side is interfering with the driver, therefore preventing from being balanced with the volume and clarity of the right driver.
If your going cheap and want a good set of gaming cans, these are the way to go in most cases.
Many assume that these cans are over rated among many cheap gamers but in reality, they are actually really decent IMO. get them for $30 or less and you will be satisfied.