The MasterPulse MH320 gaming headset is a mere $40 on Amazon right now and TechPowerUp wanted to determine if it was a bargain or not.  The specifications are reasonable, 40mm neodymium drivers and a 20-20,000Hz frequency response, a bi-directional microphone and 3.5mm plugs, sans USB.  In testing they found spatial positioning to be a weakness, if you depend on audio clues to detect your enemies you will be disappointed but for games which do not require this feature as well as for listening to music the MH320's are a good deal.  They were also a big fan of CM utilizing a dual headband design on a budget level headset.  For more details head on over and read the full review.

"By releasing the MasterPulse MH320, their least-expensive gaming headset to date, Cooler Master tries to grab the attention of gamers on a very tight budget. Even though it costs a mere $40, it offers a dual-headband design, a foldable bi-directional boom microphone, and a few other interesting features."

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