If you're here only to find out whether you should pay the extra $20 to get the Cooler Master MH752 over its analogue sibling, the MH751, I'm afraid there's no simple answer. It should come down to the quality of your sound card. If you have any issues with your onboard audio, particularly in the microphone department (buzzing, static noise), then by all means, the MH752 is a better choice as it will alleviate those issues. On the other hand, in case your onboard (or external) sound card is decent, the MH751 will offer you everything you'll get with the MH752 and a better-sounding microphone. This is caused by the lackluster microphone input quality of the sound card that's supplied with the MH752. It won't cause any buzzing or related issues, but your voice will sound compressed and not nearly as natural and airy as it would when pairing the analogue MH751 with a decent sound card.

The USB-connected Cooler Master MH752 has one major advantage over the MH75—it comes with a software driver that contains a system-wide equalizer, which means you'll have an easy job of making things bassier, thus mending the only noteworthy drawback of its sound signature. This is a good-sounding headset without any equalization, but with a bit of added bass, it transforms from good to great. As for the 7.1 virtual surround sound feature, it feels slapped on just for the sake of it without offering any particular benefits in terms of spatial positioning or immersiveness.

The Cooler Master MH752 has a lot of other stuff going for it. It's hands down one of the most comfortable gaming headsets I have ever used. Thanks to its unobtrusive aesthetics, it seamlessly transforms into a pair of mobile headphones: you'll simply yank out the microphone, disconnect the sound card, plug the MH751 into your smartphone and be on your way.

As long as you don't plan to use it for Twitch streaming in front of a large audience, which, hand to heart, isn't very likely, the Cooler Master MH752 is a really good USB gaming headset, actually one of the best you'll find in the $100 price bracket.