Let's start with the dual-headband design, as it seems to be the aspect Cooler Master is most proud of when it comes to the MasterPulse MH320. It's not a new idea even in the world of gaming headsets. If you checked out my recent reviews, you probably remember that it was also used on the Asus Cerberus V2, Cougar Immersa, SteelSeries Arctis 5, and Arctis 7, although with a slightly different implementation for the latter two, mainly because their inner headband was made out of stretchable fabric. Cooler Master opted for the classic implementation of the dual-headband design.
The inner headband is suspended on two wires that go from the left to the right ear cup. It can move freely along those wires to make sure you don't have to adjust anything. You just put the headset on and pull it down by as much as is necessary for the ear cushions to surround your ears. The inner headset will automatically adjust itself without putting any pressure on the top of your head.
The outer headband consists of two steel arches that span between the ear cups. It looks nice and feels sturdy, which makes it a welcome addition to a gaming headset of this price. Be careful not to hit it with the microphone arm when you pivot the microphone upward, though, as that will result in a loud and unpleasant "thunk" due to metal hitting metal.
The outer side of the ear cups is covered with a metal mesh, but don't be fooled into thinking that it's perforated. The mesh is there only to improve aesthetics. This is a regular closed-back headset, so no sound will leak through the metal mesh.
The ear cushions are made out of very soft plush which is covered with pleather. They're also quite large and have no trouble completely surrounding your ears. They won't let your ears breathe all that much, but that's a problem with a vast majority of closed-back headphones, at least during the summer months. If your room is air-conditioned, you shouldn't have any trouble with excessive sweat. If not - my sincere condolences.
As already mentioned, the microphone can be pivoted upward and downward, which makes hiding when it's not being used possible. Pivoting it upward won't automatically turn it off, though - a feature like that is reserved for more expensive headsets. The joint that enables this movement isn't all too smooth, although its rigidity is certainly preferable to one that can't hold the microphone in position properly.
The microphone's arm is made out of metal and is very easy to position properly, due to its flexibility. It stays exactly where you put it - shaking your head (or anything of that sort) won't change its position.
The head of the microphone is covered with a windscreen. Next to the windscreen are two indentations that you'll use to properly position the microphone. It works best when it's very close to the mouth, but you also need to take into consideration that its pickup pattern is bi-directional, which means it picks up sounds directly in front and behind it. With that in mind, if you place your thumb and your index finger on the aforementioned indentations, the microphone's proper orientation is the one where the tips of your fingers are pointing towards your face. Alternatively, you can squeeze the windscreen with your fingers until you feel the protruding plastic "spikes" that hold it in place. The part of the microphone that's between those protrusions is the one that needs to face towards your mouth.
About 48 cm down the rubberized cable is a plastic module that contains a microphone mute switch and volume dial. The dial is small, but gets the job done with acceptable precision. I would prefer it if the module were a bit closer to the headset. In its current position, it lands at around my waistline when I'm sitting, which I find a bit too low. A clothes clip would also help, but it isn't equipped with one.
The rubberized headset cable terminates in a pair of 3.5-mm TRS connectors. One is used for the headphones and the other for the microphone. As such, these are to be connected to PC sound cards rather than console gamepads and/or mobile devices.