Tom's Hardware Guide published a review on Cougar Immersa Pro Gaming Headset
A quote from the article:
Take a proven and tested headset, put in larger drivers, add an external USB sound card, software, simulated surround, and top it off with RGB lighting. Does all of that justify twice the price? We test Cougar's Immersa Pro to find out.Cougar Immersa Pro Gaming Headset Review @ Toms Hardware