Koss is a regular on our site and this time they have sent us something for gamers and frequent online communicators. It’s a stout little headset called the SB 40, and is aimed at online gaming, chatting and of course listening. So let's see whether the sound is in fact nice.
Design and Features
This unit would be the bully in a school of headsets, as it looks as if it’s on steroids. It’s the bulkiest unit in Koss’ headset range, with sturdy earcups and a heavy handle. It is black all over, with the Koss logo printed right in the center of the cans. The padding around the rim is also of the regular leatherette material, while the driver faces are covered with a thin sheet of foam - all black in color. This might come off after prolonged use as it has happened to every headphone I have owned.
Though the SB40 looks bulked up, it's not all that heavy. It sits on the head pretty well and engulfs most normal-sized ear pinnae totally and comfortably. I used the headset for more than 7 hours at a stretch during gaming and did not feel the slightest discomfort.
The mic is attached via a sturdy yet flexible handle, which allows you to rotate it almost 360 degrees. The finish of the joints, cord connectors etc. is very good. The cord is a typical dual entry one, with one section going into a 3.5mm gray jack for the mic, and another stereo separation terminating into a black colored jack for headphones.
The frequency response of the unit is rated at 20Hz-20kHz , which is pretty much all we humans can hear. The sensitivity is 96 dBSPL/1mW while the impedance is higher than regular headsets at 120 Ohms. The output will not be as loud, judging by these last ratings. Let's take a look at the quality though, as that, in my opinion, is always more important.
very bad 
URBANEYE