The LS40 is an over ear, closed back headset that is compatible with the Xbox One as well as PC, PS4 and a host of other devices.
Sound quality is very good with great clarity and detail on the highs coupled with powerful bass. This can be enhanced by the headset's 7.1 surround sound feature.
This headset can function as a wireless pair of headphones yet can also connect to a wide range of devices via a 3.5mm connection. The need to connect the headset via the 3.5mm cable to get full microphone function can be annoying though.
Pro Functions can be accessed quickly using the on-ear cup buttons/controls
Tapping on the the ear cups' outer discs can mute either headphone or chat audio. A dial on the right ear cup allows for audio volume control while there are buttons on the underside of the ear cups to turn the headset on/off or to cycle through EQ profiles.
Pro Earcups and headband feel soft and comfortable
The ear pads and headband feature thick foam material which makes them feel real soft and help ease the pressure of the head. The headband also has stitching on the leather surface while the ear pads have a mix of velour and leather which help to prevent heat build-up on the head.
Pro 7.1 surround sound helps to enhance immersion
The 7.1 surround sound feature helps to improve imaging and sound stage. The sound feels wider and audio sources feel like they are coming from different directions around the user. Not only does this help improve immersion but can also help give the headset's user a better sense of positional audio.
Pro Clear and crisp highs with rich and punchy bass
The sound signature of this headset is fun as the highs are clear and detailed while the bass has good punch and power to it. Ambient sound effects will definitely pop with this headset, and explosions will have a lot of oomph as well. Users can also customize the sound by switching through the headset's various audio profiles.