The Beyerdynamic MMX 300 2nd Generation is the new iteration of the company's first gaming headset. It keeps the high price of its predecessor, but significantly improves upon all its key aspects, which makes it an interesting choice for exceptionally demanding gamers with big budgets.

In the world of professional and hi-fi audio, Beyerdynamic is easily one of the most recognizable and well-respected names. The legendary German manufacturer stands behind some of the best hi-fi and studio monitoring headphones out there, as well as fantastic microphones and various types of headsets intended for pilots, television, and radio broadcasters, and—as of 2009—gamers. They keep their gaming headset portfolio very tight. In fact, so tight that the MMX 300 2nd Generation is currently one of only two gaming headsets they offer. With a price tag of $350/€300, it's also the more expensive of the two.