By releasing the MasterPulse MH320, Cooler Master aimed to offer a headset to gamers who don't have a lot of money to spend, but would still like to have a device that comes with a microphone and is durable and decent-sounding. As long as you're not buying a headset with the intention of getting a competitive edge over your enemies in whichever multiplayer shooter you're playing, the MasterPulse MH320 won't disappoint you.

What makes it less-than-ideal for shooters such as PlayerUnknow's Battlegrounds and Battlefield 1 is its lackluster spatial positioning. Due to a fairly narrow soundstage and a slightly veiled sound, it's very hard to pinpoint the exact location of in-game targets, and when a game only gives you a life to work with, that spells trouble. For other genres, where the accurate detection of targets in three-dimensional surroundings isn't a must, the MasterPulse MH320 holds its own. It's bassy enough to offer a fair amount of excitement. If you give it enough volume, it's also decent for rap and electronic music, as well as any other genre that puts an emphasis on bass.

What you don't usually see on a headset of this price is the dual-headband design, which I'm a huge fan of. The outer headband is made out of steel, mind you. That makes the headset look nicer and feel more luxurious than you'd expect after paying $40 for it. I was also pleasantly surprised by the microphone's quality. The microphone is one of the aspects where manufacturers of cheap headsets usually decide to cut down on their expenses, so when you buy them, your teammates hate you because you sound horrible, keep transmitting all the time, and so on. It's nice to see that Cooler Master didn't go down that road.

If you simply can't spend more than $40 on a gaming headset, the MasterPulse MH320 is worth considering. However, if stretching your budget by another $10 is an option, do keep in mind that you can get the Cougar Immersa or HyperX Cloud Stinger for $50, both of which surpass the MasterPulse MH320 in terms of sound quality.