The Drop + Sennheiser PC38X is an outstanding analog gaming headset. Actually, it's by far the best such device I've tested to date. Its recipe is in fact very simple: Sennheiser made an excellent pair of hi-fi headphones and upgraded it with a terrific microphone. The resulting product is so good its $169 price tag doesn't seem steep at all. If anything, I'd almost call it a steal, as I can't think of a single pair of similarly priced hi-fi headphones that sound as good, let alone offer such a high-quality microphone.

As I've mentioned numerous times in my gaming headset reviews, three pillars make or break a product: sound quality, microphone quality, and wearing comfort. The Drop + Sennheiser PC38X nails all of them. It's astonishingly good for music and great for movies, TV shows, YouTube clips, and podcasts, and it will effectively make you a better gamer with its terrific stereo imaging. The microphone is clean and tonally well-balanced, and the wearing comfort is excellent with both supplied pairs of earpads. It does take a couple of days of break-in for the clamping force to loosen up a bit, but after that happens, you'll almost forget you're wearing it.

The controls are as simple as they come. You can adjust the volume by turning the knob on the right ear cup, and the microphone is muted by pivoting it upwards, which proves to be extremely convenient in everyday usage. The cable can be removed, as well as the earpads, so there's no risk of rendering the PC38X useless if accidentally damaging either. Included are two cables for PC and console/mobile device usage, as well as two pairs of earpads, which hardly change the sound performance, so they're entirely interchangeable.

The biggest drawback of this headset is its open-back design, simply because it somewhat hinders the usability of the PC38X. If you're using your headset in a room you're sharing with other people, you'll inevitably annoy them with the noise coming from your direction, and you'll be distracted by everything happening in your proximity. Substantial sound leakage in both directions is an inherent characteristic of an open-back headphone design, so this isn't a real flaw of the PC38X, but something you should be aware of.

The Drop + Sennheiser PC38X is a fantastic product and without a doubt the best analog gaming headset I've tested to date. If you can stretch your budget to $169, please do so. Once you hear it in action, you'll quickly realize every penny was well spent.