The Beyerdynamic MMX 300 2nd Generation is the second iteration of Beyerdynamic's first gaming headset. They essentially combined a slightly upgraded version of one of their closed-back studio headphones, the DT 770 Pro, with a professional, broadcast quality microphone. That resulted in a high-quality gaming headset that has been carefully crafted to give you a competitive edge in the games you are playing, while ensuring that your teammates or Twitch/YouTube viewers don't miss a single word you say.

The build quality and comfort of the MMX 300 2nd Gen are both excellent, as expected. It can be worn for hours at a time with no discomfort at all, and its combination of metal and sturdy plastic makes it exceptionally rugged. Thanks to the flexibility of its frame, it won't break even if you regularly drop it.

The sound signature is quite bright. While that's not ideal for certain music genres, the clarity and sheer magnitude of detail provided in the mid-range and especially high-range do wonders in games where you need to know exactly where your enemies are approaching or shooting you from. It's almost unfair to your opponents to equip yourself with the MMX 300 2nd Gen as you'll be able to pick up their footsteps sooner and with greater accuracy than you'd ever be able to if you were using a lesser headset.

Just as important, the microphone the Beyerdynamic MMX 300 2nd Gen is equipped with is simply fantastic. It effectively eliminates the need to get an external studio microphone as its capsule picks up plenty of depth and warmth in the voice while remaining perfectly clear, which is why I don't think the $350/€300 price tag is ludicrous. An external USB microphone of this quality would set you back at least $100, and then you'd potentially realize that you need to mount it to an arm (a good microphone arm costs another $100) or that the acoustics of your room don't work well with that kind of a microphone. With the Beyerdynamic MMX 300 2nd Gen, such problems don't exist. You just have to put the microphone capsule in front of your mouth and start talking—the proximity of the capsule, as well as its cardioid pickup pattern, make the "sound of the room" irrelevant, which simply means that the terrific microphone of this headset will work its magic regardless of where you are.

This is a headset for professional streamers and the most demanding multiplayer gamers, those who are after a competitive edge and don't hesitate to spend a hefty amount of money to obtain it.