Okay, since there are basically no reviews up on the net, probably also thanks to the "wide" availability, here comes a short first impression and an overall review
"
Small greatness"
Coming from a Sennheiser PC161, I wanted something more comfortable. Probably also somethng better looking. Plus it's AKG and thanks to my heritage I have the patriots duty to review them thusly
Packaging
Nice. Looks much more stylish than Sennheisers offerings. Take note, this is how you want sophistication to look, not packaging that wants a middle aged man to hide his purchase.
Build quality
This headset oozes quality. Everything about it looks solid and well built, the plastic feels high quality and the metal elements just say "sturdy". The cable is nice, thick and rubberized and splits into two standard 3.5 mm jacks at the end. Aside from the not so hot volume control which is somewhat hard to get to and operate, there's really nothing I could critisize here. Well done, AKG.
Design
Pictures are readily available and it certainly matches the expectations in person. Looks actually good on your head. The orange-black topic is very nice. Also looks good when worn. Didn't win the RedDot design award for nothing for sure. Best looking headset aside from the MMX300.
Comfort
I did say small greatness. And literally, it's small. Probably designed by the midget fairies of tinyland, this makes you wonder if they browsed through available European heads. The largest setting is just comfortable for my head. And it's not particularly large. Sennheiser has a far better adjustability there. The clamping is decent and simply feels solid, nothing too tight or gripping as opposed to some of their other offerings. The earpads are well padded and will precisely sit on your ears thanks to a very free and easy operating mounting (hinge? help me out >.<)
The headband is ok though I expected it to be more comfortable like on my K240. It took me some searching until I found the right position but then it's actually quite ok. Also seems to take some time to destiffen the plastic rims which seam the thin center fabric. Much better than the PC 161s headband in the long run. The longer I wear it, the less it bothers me.
The mic
Sound quality is clear and crisp and very nice. Beware that it is NOT a noise cancelling mic and therefore will pick up all surrounding noises which accompany you. Push to talk during gaming is suggested instead of an always open comm. You are now informed.
The sound
Definitely a highlight of this set. Sound is actually very clear and pretty full. It offered a big leap in clarity and overall soundscape to the PC161. It also really likes bass and not only produces spades but quality ones of it. I actually had to turn it down, it seemed do drown the whole thing a tad.
Highs are pretty fine and sharp without being tinny, mids are well defined and bass... yeah, definitely not the usual AKG fare there.
Also, it sounds really defined even on my lowly Audigy 4 so I guess it's really easy to drive. I'd have to do some cross listening with proper amping but an external amp is definitely not on the "must have" list.
The verdict
Asmall headset with some headsize problems, an open mic and superb sound. If your head fits the bill and the price your wallet, definitely worth trying out.
Personal stuff
I'd really have imagned the wear comfort to be higher from the construction but meh, guess you can't judge from looks. Also, sound is really surprisingly good when you think that a PC161 is ~€ 65 and the GHS1 is ~€ 90. For the 25 bucks you get spades of build and sound quality. I'll see how it is with the open mic on skype >.<
I mostly got it for comfort and style and while the comfort is only slowly growing on my head, the sound really surprised me. The more I listen to this headset, the more I am impressed. For the price, I'd really like to hear how the PC360 sounds in comparison.
So far, thumbs up.