Drop (formerly Massdrop) has partnered with popular headset manufacturers over the past few years to produce inexpensive alternatives to fan favorites; the PC38X is one such headset, and its collaboration with Sennheiser, and later Epos, has made these companies' superior audio quality in a more affordable open-back. But when you take a headset back to basics, can you get the best performance out of it?

Yes, absolutely you can.

The sound of the PC38X is absolutely gorgeous. While its features are considerably less than other gaming cans on the market, especially against its $139 (open in new tab) competitor, it does hold down the essentials.

Drop is a major supplier of headphones and is a US-based company. However, they also offer international shipping for $15. So if you are outside the U.S., it may take a little longer to reach you than a local supplier. It also makes returns a bit of a hassle - U.S. customers can return items for free, but international customers will have to bear the cost themselves. Let's hope it doesn't come to that.

But to say that the PC38X is a back-to-basics product is very true. The headset comes in a plain brown box with little glamour. Inside is a black bag containing the headphones and a piece of cardboard to hold the cable. But who cares about a fancy box? I would rather spare no expense on the headset itself than on a box that will remain dusty in a cupboard for several years.

It is the headset that matters, and the PC38X makes a great first impression. It has a sleek black design, with a sprinkling of yellow here and there between the drivers and the mesh on the outside of the earcups, inside the microphone, and on the length of the attached cable. The plastic is predominantly plastic, as are some of Sennheiser's top-of-the-line headphones, but it feels durable nonetheless. A matte black finish rounds out the overall sleek and simple design, and there is a single dial for volume control within reach of the right ear cup.

Now for this Epos version of the same headset (opens in new tab). It has an all-black, understated design, but the materials are the same as the Sennheiser-branded version. Sennheiser's gaming division spun off into Epos a while back, and since then it has gradually rebranded each headset with an Epos badge, including this Drop collaboration. Both pairs are priced the same, so it's up to personal preference which one you choose.

Returning to the headphones, the package includes two cables, one a long 2.5 meter cable with 2 x 3.5mm connectors, one for the microphone and one for the headphone input. Then there is a 1.5 meter cable called the "console cable," which combines both inputs into a single 3.5 mm cable. This is for plugging into the base of a PlayStation controller, which is certainly useful, but for the average PC user, it also makes a convenient short cable to pull around from the front panel connector of the case. With short cables, they can bundle up near the base of the chair and not be mowed down and destroyed.

Both of the included cables connect to the headset using Sennheiser's compact audio jacks, so you will need to purchase another similar cable if you want to replace them in the future. The two cables that come with the headset are braided, so they should work for some time. The downside of braided cables in headsets, however, is that they can scratch the ear cups from the outer cable; the PC38X's braided cables are not so bad in this regard, but they may still be a bit annoying during use.

Let's talk about audio quality, an important quality for a headset, and the PC38X's sound is excellent. Being open backed, I was expecting a wide, open sound from the start, but I was still surprised by the clarity and breadth of this sound when I first heard the music. I'm listening to them again now as I write this review, and no matter what genre I listen to, this pair sounds great.

The bass response of these headphones was surprisingly powerful and not what I had imagined before putting them on. The highs still have Sennheiser-like clarity, but the mids and lows have a distinct response.

Even when it comes to the low frequencies, you can feel it through the PC38X.

This is definitely one of the best music listening experiences I have had with a gaming headset in a long time.

When it comes to gaming, the PC38X doesn't hold back; its impressive imaging and spacious sound work wonders when playing Hunt: Showdown, and it's not just Forza Horizon 5's intense tunes, but Elden Ring's atmospheric soundtracks and abrupt sounds matched well.

When it comes to audio input, the PC38X's microphone is smart. The microphone and boom arm construction is similar to that found on current Sennheiser gaming/epos headsets, which is not such a bad thing. The flip-to-mute feature is great and allows the mic arm to be comfortably away from the face during use and storage. The mic arm bends slightly so you can fine-tune the position for a better fit.

The sound of the PC38X microphone is also good. Clear, with good bass response, but not too much. You will have no problem being heard by your peers in a chat room. Compared to the Corsair HS55 Stereo, which we tested very recently, it tends to pick up a bit of repellent sound, and you may need to move it away from your face quite a bit to deal with that, but in general it is a solid product that gets the job done without picking up too much background chatter.

Taken together, the PC38X is a headset that delivers the basic principles of solid gaming audio that PC Gamer is always looking for. The sound is great, comfortable, and the microphone is clear. It is a bit pricey for a wired type, but the audio fidelity and clarity make it worth it. There is definitely a case for wireless at this price, but as a happy wired gamer, I appreciate what the Drop + Sennheiser PC38X offers with its shockingly impressive audio and substantial design.