Introduction
Logitech’s G35 Surround Sound Headset is jam-packed with features including Dolby surround sound; user-definable profiles; a spring-steel headband; and a USB interface that keeps the audio signal in the digital domain until it reaches the headphones. By performing the digital-to-analog conversion in the headphones, Logitech eliminates any chance that the audio will be polluted by electrical noise radiating inside the computer.
The downside to this approach is that also bypasses any investment you might have made in a high-quality sound card, such as the absolutely stellar Asus Xonar Essence STX we reviewed in February.

High- and mid-range frequencies came through the G35 pretty well, but lows were muddy...

by duane evanoff on November 8, 2009:
“I have about 6 head sets, but the g35 beats all. The sound is great, the bass is not muddy but strong and powerful. A bit spendy but worth every penny. Movies are great, you get the advantage of the game, you hear them before they can be seen. GTA 4 is great...” More...