Verdict: Accurate but boring sound quality.

We're undecided as to how to rate the PC 131. Sennheiser isn't known for making shoddy audio kit, and sure enough, this £18 headset conjures up words that are the polar opposite: meticulous, pristine and - dare we say it - faultless. Unless, of course, you consider being rather dull as a fault.

Its mundane appearance is the PC 131's worst feature. We've nothing against receptionists and call centre workers, but it isn't a look to which we particularly aspire. The design is functional, with a microphone boom that's easy to position and flips up flush with the headband when not in use. There's only a thin layer of foam between your ears and the hard plastic, but the earphones pivot to create a flush, comfortable fit.

When listening to music, we appreciated the headset's controlled, rounded bass and focused detail, but it failed to create an orgy of aural pleasure. In games, the overall impression was similar; while the sound was clear and balanced, it didn't set our pulses racing. In direct comparison with the more expensive headsets from Sennheiser itself and SteelSeries, the PC 131 sounded a little distant in the higher frequencies and didn't brim with seriously deep bass, both of which contribute to its slightly uninspiring sound. However, tamer sources such as classical music sounded refined and detailed, and in isolation, it was hard to find fault with its reproduction of more energetic sources too. The microphone is excellent, providing a warm, detailed tone.

The PC 131 is a product that varies greatly depending on your state of mind. In the cold light of day, it offers 90 per cent of the PC 166 USB's quality for 30 per cent of the price. However, given the correct amount of intoxicants (for myself, lack of sleep, and a large Tanqueray and tonic), the PC 166 USB suddenly sounds approximately 400 times better. Which hypothesis you adhere to largely depends on how inebriated you tend to be when using your computer, but if you don't have £60 to spend, then lay off the booze and the PC 131 will make you very happy.

• PSUs - 14th July 2008
• Multi-GPU graphics - 20th June 2008
• CPU water cooling - 17th June 2008
• Hard disks - 20th March 2008
• Audio hardware - 29th February 2008
• Graphics cards - 24th January 2008
• CPUs - 21st December 2007

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