The Cooler Master MH320 gaming headset has 40mm dynamic drivers with neodymium magnets, with standard 32 Ohm impedance, 20-20,000Hz frequency response, bi-directional and foldable boom microphone and does not come with its own USB sound card, which is understandable for a headset in this price range.
On the other hand, headsets in this price range do not include a self-adjusting dual-headband design that has a steel support structure. To make things even more interesting, Cooler Master managed to keep the weight in check, hitting the scale at just 280g. As you can see from those pictures below, the MH320 features an over-ear design that provides passive noise cancellation.
The rest of the features include standard dual 3.5mm gold-plated headphone jacks, as well as mute and volume controls on a 2.1mm long cable.
According to Cooler Master, the new MH320 gaming headset should be already available with a price set at US $39.99/€39,99.