The entire frame of the Sennheiser GSP 301 is made out of smooth, sturdy, and smudge-resistant plastic. It shows no signs of structural weaknesses or creaks, so there's really nothing to complain about. As I was more clumsy than usual while testing this headset, I can tell you first-hand that it can survive a series of table-height falls onto a hardwood floor with absolutely no signs of damage. One could say, though, that for $100, you'd expect more premium materials if only to make your friends more envious - can't argue with that.
The all-plastic construction has one clear benefit over anything else - it makes the headset extremely flexible. As we know, flexibility oftentimes leads to excellent comfort because the ear cups have the ability to easily adjust to anyone's head regardless of size. This is definitely one of those cases; the GSP 301 is fantastically comfortable.
On its inner side, the headband has thick, foam-filled and mesh-covered padding. It will softly press against your head and eliminate any potential discomfort. What a simple and effective solution - love it!
Of course, both ear cups can be raised or lowered along with the headset's frame. There are a series of markings that make it easier to adjust both sides of the headset equally. Too bad they're all exactly the same width - if their width were to alternate (narrower-wider-narrower-wider), adjusting them properly without counting out the lines would be easier. Oh well, this is not a major drawback - you'll adjust it once and never think about it again.
The ear cushions are filled with a soft memory foam and covered with pleather. Some may think that it's strange that they aren't perfectly round, but it isn't - your ears aren't round either. They surround the ears completely and form an excellent seal, ensuring both terrific comfort and great passive sound isolation. It's also worth mentioning that they can be taken off and replaced should they wear out. Sennheiser sells replacement ear cushions it dubbed "GSA 301" for $16.35.
At first, I was afraid that the Sennheiser GSP 301, being the company's entry level gaming headset, has no volume dial. Luckily, that turned out to be false. The volume dial is not only present, but also extremely well implemented. They placed it on the outer side of the right ear cup, where it can smoothly be rotated when you need to adjust the volume. I can't think of a more practical place to put the volume dial - you always know exactly where it is and it's big enough for you to never miss when you reach for it. Details like these perfectly illustrate why I absolutely love when a serious hi-fi company with decades of experience in producing headphones decides to build a gaming headset.
The microphone isn't detachable, but can be pivoted, which makes moving it out of your peripheral vision when not in use possible. Another way to hide it from sight is to push it all the way down, which has it go slightly below the chin. It remains completely usable in that position, which comes as great news to gamers who are easily distracted by the microphone of their headset. I found it odd that it doesn't come with a button or a switch that would allow us to mute it until I figured out that Sennheiser didn't forget about that feature after all - to mute the microphone, you simply have to pivot it all the way up. This is a quick and convenient way of silencing the microphone since you don't have to look for a button or an in-line remote somewhere along the cable.
The microphone's head is massive, which would explain why it has no trouble picking up one's voice even when it isn't very close to the mouth. In fact, the microphone has next to no flexibility, so pulling it closer to your mouth isn't really a viable option. I'd normally consider this a drawback, but when you get to the microphone performance section for this review, you'll find out why I can't say a single bad thing about Sennheiser's microphone implementation.
The rubberized 2-meter-long cable comes out of the left ear cup. It cannot be detached, even though it looks as though it could be. No cable noise can be heard inside the headphones, the cable or its connectors, and it generally feels sturdy.
At the end of the cable are two 3.5-mm connectors you'll plug into the sound card. In case you plan to use the Sennheiser GSP 301 with a device that has a single 3.5-mm plug (TRRS), you'll be happy to find out that an appropriate adapter is provided.