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Cooler Master may not be the biggest name in gaming headsets, but its new MH752 headset (See it on Amazon) aims to be a comfortable, good-sounding headset without some of the unnecessary features gaming headsets often include (RGB lights, *cough*). For $100, you get a well-built pair of headphones with a detachable boom mic for cross-platform gaming along with a USB amplifier with virtual 7.1 surround sound for PC (and Mac).

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Source: IGN.com Cooler Master MH752 Gaming Headset Review