. The HS-04SU is great for on-line communication playing games or using an MP3 player. It also gives you the flexibility to listen and speak clearly with more comfort and quality.. This headset with a noise-canceling microphone also has a volume control and mute button for the microphone. If you\'re spending long hours at your computer using MSN Skype playing a game or using an MP3 player you\'ll get superior comfort as the headband is adjustable. It also has soft rubber surfaces and the ear pads are fitted with soft foam.. .