I bought this headset a few weeks ago. This over-the-ear headset is very comfortable, and this is the main reason why I bought it, so it delivers in this area.
Sound quality is very good, but I am no audiophile to give an interesting critic about the frequency range and all that.
The retractable mike design is nice. At least, when you're using the headset as headphones, it looks like headphones. Also, the sound quality of the mike is very good. It is quite directional.
Finally, the USB sound card. Frankly, the software that comes with it is quite average, and I am not convinced at all by the simulated surround sound (but I didn't believe it from the start, so no big deal for me). However, I still bought the USB card just so that I can have two sound outputs and switch between the two without having to plug-unplug anything, which I find very nice.
All-in-all, my best headset to date.