Hardware Asylum checked out the Patriot Viper V380 RGB 7.1 Surround Sound Gaming Headset
A quote from the article:
I was surprised at just how comfortable the Viper V380 felt after a long day of gaming. The pleather did make things hotter than I am used to but the light weight kept thing comfortable even after hours of intense gameplay. In terms of sound quality they performed at a level much better than I would have expected when considering the price point.Patriot Viper V380 RGB 7.1 Surround Sound Gaming Headset Review