Wage Pro Gaming Headset

From the manufacturer:

Wage Pro Gaming Headset

• Compatible with PC & ALL gaming consoles
• Universal 3.5mm wired connection
• Lag-free, crystal-clear audio with adjustable volume
• Powerful 50mm audio drivers
• Directional, flip-to-mute boom microphone
• 90° rotating earcups
• Lightweight metal suspension system
• Adjustable telescoping headband
• Ultra-soft ear cushions and head pad
• Premium comfort system