It's hard to review a peripheral that's as inexpensive as the Rosewill Nebula GX10. Almost every drawback pales in comparison to the price, which in this case is set to a mere $20. The main question I need to answer is whether you should buy it despite its flaws or whether it would be smarter to scrape together a bit more cash for a product from a higher price bracket, where Rosewill also has something to offer. Taking everything into consideration, I have to say that the Nebula GX10 manages to offer enough to not make you feel like you made a mistake when you bought it.
What surprised me the most is the build quality. By no means does it look or feel like a $20 headset. It combines metal with smooth plastic, memory foam, and pleather, which results in a flexible, seemingly sturdy and quite comfortable gaming headset. Also a backlit one, if that's your cup of tea - if not, just skip plugging in the USB connector that's used to power its bright, vivid blue LEDs found behind a metal mesh on the outer side of both ear cups.
The sound quality falls within acceptable levels considering the price. The bass is bloated and muddy, and there's not enough precision and refinement to make accurately locating enemies in games that are sensitive to spatial positioning possible, but you'd have to be seriously delusional to expect acoustic characteristics like that in a $20 gaming headset. When there's no bass that could spill into the midrange, the mids and highs actually sound perfectly decent. "Decent" is the word I'd also use to describe the microphone.
If you can, do try to put together a bit more money to grab a slightly more expensive headset, such as the Rosewill Nebula GX30. In case that's not an option, you can go with the Nebula GX10 without having to worry about immediately regretting it.