Arctic Sound P321 USB Headset Review at Overclockers Online
 

I am once again impressed by a headset from Arctic Cooling, a
company most primarily associate with cooling products. Like the P531 I
reviewed earlier the P321 delivers a lot of bang for your buck. The P321
is an exceptional value with USB connectivity, retractable mic and
lightweight construction all packaged for a low price. The in line
control module is one of the better designed, conforming to your hand
with every button in easy reach of your thumb.

http://www.overclockersonline.net/re...1-usb-headset/