The sound on the headset is good though not great. It gomes out a bit softer at full volume than my higher end headset. That being the case, I would not make this a dedicated headset for listening to music, but as the microphone is more the point here, the set is passible. The microphone on the other hand is good and responsive, even at lower settings. I use it for dictation software and Skype, and the accuracy is excellent.
In all, it's as good set for the mirophone. The audio ouput could be better, of course, but if you want a good worhorse of a set, this is it. I can recommend the Gigawear USB microphone headset for mac users looking for a solidly built functional headset and microphone.