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Wireless versus wired support: Determining whether you want a wireless or wired headset is one of the first decisions you'll have to make when choosing the right gaming headset for your needs. Wireless headsets offer an untethered feel that wired headsets can't provide, and thereby can be more comfortable and work better in many situations, such as gaming around pets or sitting across the room on a couch. Wireless headsets tend to use a 2.4GHz signal in order to avoid the audio lag associated with Bluetooth headsets.
With that said, since many home Wi-Fi networks also use 2.4GHz, a smaller home (like an apartment) that's saturated with a bunch of different Wi-Fi signals can be problematic for a wireless headset due to the interfering signals. If interference is an issue for your setup, then a wired headset solution is probably a better choice. Wired headsets also don't require charging, and are generally easy to use on anything with a headset jack. But, if you're using a wired headset with a controller, like on the PS4, the controller's batteries are going to drain faster, and the audio could be subject to dropouts.
Platform support: With gaming spread over PC, PS4, Xbox One, Switch, and even tablets and smartphones, it's important to know which platform you plan to primarily use your headset with. Though most wired models tend to offer simple compatibility across different devices, platform support is especially important to keep in mind when choosing a wireless headset.
The Xbox One, in particular, only supports specific wireless headsets. Meanwhile, the Switch has a headphone jack on the console but not on the Joy-Cons or the Pro Controller. Pay close attention to the connection specifications and platform compatibility details listed by the manufacturer in order to ensure that the headset you choose has the necessary wired or wireless connection options for your devices.
Comfort and build: A good headset should be comfortable to use for hours on end, but that comfort will be influenced by both the ambient temperature and the size of a user's head. These factors are nearly as important as the design of the headset itself. Generally speaking, if a headset does not feel comfortable to wear after a few gaming sessions (around two hours each), then it's likely a poor fit. The more durable headsets tend to use stronger materials, but that means that they're likely to be heavier. On the other hand, plastic headsets are lighter but more fragile.
Ease of use: Many headsets include design features and adjustment options that make them easier to use. Being able to at least control the overall volume as well as mute the headset is pretty much a must, as these controls tend to not be included readily on most console hardware. Some headsets, such as the PlayStation Gold, use dual hidden mics to pick up chat while minimizing other sounds. This is a more comfortable choice for the wearer, and will allow for effective chat audio. With that said, I have continually found that boom mics, which extend down toward your mouth, provide a more consistent chat experience for all parties.
Surround Sound: One attractive feature that is pretty common in nicer gaming headsets is surround sound. This effect is usually done by processing sound to the left and right drivers to simulate the effect of sound coming from multiple directions. Though not true surround sound in the strictest sense, simulated effects on headsets tend to be more effective and enjoyable than the simulated surround sound modes offered on many TVs.
In addition to surround sound options included with certain headsets, both the PC and Xbox One have an array of virtualization solutions (like Windows Sonic) available to offer surround sound on any headset model. Of course, it should also be noted that regular stereo sound is still quite good on many platforms, including PS4 and Switch. Stereo sound also tends to be less laggy since it isn't as processed as surround sound.
Price: The occasional headset user should be very happy with a model in the $50 to $150 price range, but if a headset is being used every day, then it becomes more difficult to expect years of use out of cheaper models. Keeping a headset off the ground and away from incidental damage can help, but frequent users can expect their headsets to wear out a bit faster than their controllers.
Headsets that cost $300 or more usually include more features, some of which can help extend their lives, such as replaceable earpads and even batteries. Even so, if a frequent gamer can't keep from wearing out a $100 headset in less than a year, it's likely that a $300 one won't fare much better. So, even higher quality headsets require mindful use in order to ensure their longevity.