 Buy an unlocked Intel 4th Gen Core i7 or Core i5 processor and get a free copy of Rome 2 Total War. Click now to learn more. Today we're going to be checking out what SteelSeries has described to me as their best headphones or headset ever. If, however, it features the same loose, ugly bass approach as most other gaming headsets, then I'll just have to say that don't impress me much. We say that a lot in Canada. Lots of famous Canadians have said that. So let's get the box open. Inside we'll find all the cables we need to connect via USB to a PC or Mac with the included Dolby 7.1 virtual surround USB sound card, via analog to a computer or really any other device which allows audio snobs like me to use a separate amp and DAC such as an Objective 2 and ODAC from Mayflower, and finally a mobile adapter using SteelSeries' handy dandy swappable cables here so that you can use it on your phone or on your tablet, both the headphones and the microphone. Physically, moving on to the headset itself, there's nothing too surprising about the Siberia elites. They have a very distinctively Siberia look with their padded, no adjustments necessary suspension mount system and the elite part of the equation is definitely present as well. The top bands are now made of metal instead of plastic. The ear cups can glow any of 16.8 million colors when you're using USB, although it doesn't work on analog. The retractable mic now has an LED indicator for mute and on top of all of that, the padding is now thicker and more plush all around. They are heavier than the Siberia V2s, but they're still quite comfortable and I feel like all of those upgrades plus the significantly improved drivers for better sound quality make them worthy of the new name. Speaking of sound quality, I really feel like SteelSeries is one of the few gaming brands that actually gets it. The 7H, horrible durability issues aside, was one of the best sounding gaming headsets I've ever heard and it actually won me over from my Sennheiser HD555s at the time. So when SteelSeries told me, ra ra ra, it's the best ever, ra, about this one, it did set some pretty high expectations for me. After spending some time with the Siberia elites, listening to my customary crappy Top 40 music and playing some Batman Arkham Origins to get my gaming time in with them, I can safely say my expectations were met. Are they equivalent to the best $200 audiophile grade headphones that don't have on ear controls for volume or LED lighting effects or a built in noise canceling microphone or an included sound card with features like virtual surround, EQ and mic compression for leveling out the transmit volume of your voice? No they're not. But we have to be realistic. Do they get blown out of the water by the aforementioned audiophile brand headphones? No, they don't. Unlike most gaming headsets, the Siberia elites aren't a complete mess of loose, sloppy bass and tinny highs. Their response curve is reasonably flat, giving them a clean, natural sound. Bass is solid, mids are good, highs are good. They sound good, really good even. They sound good and they have features that gamers care about like all the stuff I mentioned before, excellent comfort and even little stuff like this cool little share port here that lets you have a friend plug in and listen to the same thing as you. Lately I've been using Sennheiser HD 600s or Denon AHD 600 headphones on my PC so expecting SteelSeries to win me over to their headsets again with a product whose MSRP is half as much as those other two isn't realistic however good it might sound. But for the first time in a while I've got a premium gaming headset that while expensive isn't a total write off and I would feel okay if someone bought it. If you don't already own a great pair of headphones and you're looking for an all-around performer with lots of features. You know like if you just want a mic built into your damn headset, you don't want something on your table you don't want a clip on or whatever else. Lots of people have reasons for wanting headsets. The Siberia Elite while expensive is a gaming audio product that I can actually recommend. Great work SteelSeries. Now I'm just looking forward to trying out DH Wireless or have I tried it already and that's the reason that I'm teasing it because it's a very very interesting product. Anyway guys like this video if you liked it, dislike it if you disliked it, leave a comment and let us know. Join the fray, enter the debate. Gaming audio products, are headsets okay or do you always recommend buying dedicated headphones and then some other microphone solution. We'd love to hear what you guys think and as always don't forget to subscribe to Linus Tech Tips for more unboxings, reviews and other computer videos.