When it comes to gaming headsets, $100 doesn't go far. In most cases, the low cost comes with a sacrifice — whether it's construction, features, or sound quality. And yet, at $99 the PlayStation Gold Wireless Stereo Headset manages to preserve a commendable level of quality for each. It's by no means the best headset available, but with simulated 7.1 surround sound, programmable sound profiles, cross-platform support, and a rechargeable battery, it offers tremendous bang for your buck.

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The design is simple and not particularly attractive, but the bright burst of blue on the inside of the headband and PlayStation accents distinguish it from the deluge of other gaming headsets on the market. Owners can also personalize the headset's removable earplates, though at present, there are no alternative designs to choose from. Expectedly, the build is cheap — utilizing thin, lightweight plastic and faux-leather for the headband and earcups. It's sturdy enough for regular use, but I'd be hesitant to say it's built to last. In particular, the hinges used to fold the earcups inward for easy storage and travel are loose and identifiably weak. But again, considering the low-cost and with reasonable care, it's a manageable concession.During use — especially long-term gaming sessions — the around the ear design makes it comfortable to wear and the earcup padding breathes well. Noise tends to bleed in and out of the headset, so it may not be the best solution for loud environments or if you're trying not to disturb a nearby housemate or spouse.All of the essential sound controls are build directly into the headset — volume, mute, game audio and chat balance, surround sound toggle, and a sound profile switch. There's also a microUSB port for charging and syncing the headset with your PS4, as well as a 3.5mm stereo cable port for connecting the headset to the PS Vita, smartphones, tablets, or any other device with a headphone jack.To connect to the PS4 or PS3, however, the PlayStation Gold Wireless Stereo Headset uses a USB wireless dongle, which is less than ideal. With only two USB ports at your disposal, it takes up valuable space and mars the look of the PS4's otherwise stellar design. And should you ever misplace it, you're pretty much screwed. The one upside is that the USB adapter enables wireless audio support for PC and Macs as well, and it's pretty much plug and play.But the big question is obviously: how does it sound?For the most part, it sounds OK. As is common with many cheaper headphones, the PlayStation Gold Wireless Stereo Headset lacks full bodied low-end and mid-range response. While adjusting the EQ within the free PS4 companion app can boost performance, overall, the sound is somewhat flat. But once again, looking through the lens of its $99 price point, it sounds decent. Sony's virtual 7.1 surround sound adds an extra layer of immersion, allowing players to clearly differentiate sound sources from the front, sides, and rear. It lacks some of the precise channel separation of Dolby's software, but of course, that would add extra cost.One of its most touted features, however, are the planned game-specific profiles created by developers. The first will arrive in March with the release of Infamous Second Son. Assuming the settings make for a measurably better experience and Sony continues to offer more profiles as time goes on, it could be make for a cool value addition.In terms of battery life, Sony has advertised 8 hours of use on a single charge, and real-world use can fall under or exceed that estimate. Unsurprisingly, how you use the headset can be the biggest contributing factor — wired vs. wireless, volume levels, etc. — and I've managed to get anywhere from 7 to 9 hours of use during my testing. Most importantly, it can be charged while you use it, so even if the battery runs out, you can keep playing.