Stereo Headset and Boom Mic Slick, comfortable, and awesome quality, the AC-400MV analog stereo headset is a great choice for anyone doing Voice Over IP and gaming. Bring your ears to attention with the AC-400MV's 30mm dynamic drivers. The adjustable, over the head design fits comfortably on any head size, and the flexible, noise-canceling boom mic's 180-degree rotation get the job done, no matter your preference. Comfort is no issue with the AC-400MV's soft, leatherette ear pads. Listen in style.