I recently found my favorite analog gaming headset of all time, the mesmerizing Drop+Sennheiser PC38X (reviewed here). As luck would have it, I didn't have to wait long to stumble upon my new favorite budget option. I can't think of a gaming headset with a better combination of sound quality, microphone performance, wearing comfort, build quality, and price. For a mere €38, the SPC Gear VIRO Infra is downright impressive, which is why I'm giving it the Great Value and Editor's Choice awards.

This thing is so unfathomably good that it'll be my default recommendation whenever someone asks me which budget headset to buy. Sure, it won't be a good choice for you if you're after a USB or wireless gaming headset since the VIRO Infra uses analog connectivity, but other than that, you shouldn't think for a second about getting it. What's more, it makes life difficult for many analog gaming headsets from higher price brackets because it makes spending more money when the budget-friendly VIRO Infra delivers in every critical aspect difficult to justify.

It sounds great, with tight, agile bass, a slightly pronounced and detailed midrange, and non-fatiguing highs. It's a blast to use for music listening sessions, as well as gaming, where it will pleasantly shock you with its spatial positioning prowess. Its detachable microphone runs circles around the microphones that come with gaming headsets costing much more, and it's very comfortable to wear because breathable cloth ear pads instead of the usual pleather ones are used and the clamping force is nicely balanced.

I could go on for days about the strengths of the SPC Gear VIRO Infra, but that's completely unnecessary. If you're looking to buy an analog gaming headset on a tight budget, this is the one to get. You don't have to bother exploring other options as the VIRO Infra offers fantastic value for the money. When there's a better gaming headset available for as little as €38, I'll tell you all about it in a future review. Until then, the SPC Gear VIRO Infra is my new reference budget gaming headset, the one that others will have to try to beat. Good luck with that.