Conclusions
The Plantronics .Audio 370 headset has been a pleasure to use. What started out as a disappointing RMA on the rare .Audio 110s was akin to turning lemons into lemonade and ultimately a positive, as I like these better than the 110s and numerous other headsets I have had laying around.

Plantronics has another winner on their hands along the lines of the famed .Audio 90 and DSP-500. The 370s chime in with crisp audio and well ranged bass in all the mediums tested. Music and movie audio were a joy to listen to with this headset. Comfort is up there with the best headsets and headphones I have used and I can’t stop raving about how nice they feel on my ears.

At $35-$45 these are a great value for their build quality, sound quality and comfort. You may not get digital USB audio as in other headsets (though plantronics offers USB versions of these) but the sound emanating from these is better than many of those solutions.

Pros
+ One of the most comfortable headsets I have ever used
+ Optional tremendous in-game and media audio
+ Durable and rugged, takes abuse and keeps on ticking
+ Excellent warranty from Plantronics, easy to use support and RMA
+ Sharp design
+ Excellent value for the price
Cons
- Sound not as good as high end solutions
Rating
9.2 out of 10

While this is an excellent headset, it isn’t quite perfect. At its price range it is probably one of the best however. The sound quality is a bit below that of the high-end headphones such as Sennheiser’s HD555s. They are on par to their PC150/160s, and much more comfortable. I would put the .Audio 370 in-game audio just a touch below the 5HV2’s. The 5H’s sacrifice all around sound quality to achieve this though. The 370 is a great all around audio solution for gaming, music and movies that you can feel excited about dropping your hard earned dollars into.