Can't beat the price, only $4 on Amazon now. I bought it as a backup in case my Plantronics .Audio 326 headset is broken. This one has all the basic features. For the Price it is a great deal, I think.
I was a little worried about that the microphone was cheaply made and picked up noise, because there were some bad reviews. When I tried it on my pc and used it to chat with my friend on Skype, I found the reviews were not fair. The microphone is sensitive enough for me to speak clearly. 
Compared to the standard pc headsets, the sound quality are in the average level. While listening to music or gaming, the sound is clear and loud. I tested it out in several games. I'm not expert on sound quality, but this headset's was as good as my Plantronics 326's. Some people reviewed about the bass. Are they serious? It only costs $4! It is definitely worth the price. Though there is no bass, the sound quality is quite good for me. While listening to music or gaming , I don't care about the bass at all. 
The iMicro SP-IM942 seems all plastic and not sturdy. It is extremely lightweight. The ear pads fit my ears very well. Some people reviewed that it is a little tight, but it is comfortable for me. I wore it daily and didn't experience any discomfort at all. 
All in all, I recommend the iMicro SP-IM942 headset as a backup set. If you just want an inexpensive headset with microphone, get it on Amazon.
iMicro SP-IM942 Review - Super Inexpensive Headset with Microphone
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