I chose it for lack of money (as most buyers of this helmet). The set is not solid, the headband threatened to fracture the ear hangers suffered from a game from the early uses, at least on the one I had received.
The sound is very average and the comfort is not there: the earbuds do press against the skull of inhomogeneous way, so I found myself with an open helmet bottom, at the jaw. In addition, the atria fall forcing resolving every 5 minutes.
For smaller heads, avoid these headphones: set to the shortest, the atria may still appear too low.
Why not prefer to invest a little less than double the price of the Plantronics 380 Gamecom in better headphones in sound, comfort (especially !!) and longevity? This is the choice that I made, without any regret for the Steelseries Siberia V2.