Corsair's HS50 has been its low-end gaming headset for a couple years now, and Eric had good things to say about it. However, the company just recently released the HS35 as its new low-end gaming headset, pricing it $10 under the $50 HS50. As Eric said in his HS50 review, purchasing a headset in the $50 range can be a risky proposition, and the same is even more so true in the $40 range. Thus, it is quite natural to be skeptical of any headset at that price, but at the same time the low price should lower expectations. A $40 headset isn't going to be the greatest headset in the world, so the question is whether or not the headset is a good proposition at the given price.