It outperforms my Logitech G35 in terms of sound quality (and strength, the G35 I have broken two!), It can be described as a HiFi headset to the base.
To date I have not found him one as superior headphones: headphones "Pulse Audio" from Sony specifically for the PS3 because of its integrated equalizer.
Only downside: no button to mute the microphone, the microphone arm must be folded to mute / unmute.