Or simply cranking up the surround sound, thumping up the bass, and reveling in the wow factor in a single player RGB; it’s got your back. Except for the steel frame at the top, the Asus ROG Delta S is mostly made of plastic, and the headband and ear cups are well cushioned with memory foam. Simple volume and lighting controls are located on the left ear cup. A wired, nicely braided USB-C cable is used for connection. We have no complaints about the Asus ROG Delta S’s design: it’s visually appealing and comfortable to wear. The textured feel of the black plastic is appealing, and the numbering on the steel frame along the top is useful as well – it helps you remember your preferred configuration for the next time you put this on your head. It’s a well-built headset that’s comfortable enough for extended gaming sessions. The ear cups also rotate for added comfort. Then there’s the RGB lighting, which you won’t notice while wearing the headphones, but it will add a touch of sophistication to the look of your gaming rig. You have a plethora of color options to choose from, and the lighting is effective and eye-catching without being overly distracting. You can, of course, sync the lighting with any other Asus gear that is compatible. The Asus ROG Delta S delivers full, rich sound that impresses with clarity at every volume level – whether you’re gaming or listening to music. With 50 mm neodymium magnet drivers, support for high-resolution MQA files, and quad DAC technology that processes four different tone ranges separately, this is among the best options in its price range in terms of audio quality. Not only are the quietest and most delicate sounds well handled in your games, but the virtual 7.1 surround sound also does an excellent job of immersing you in the action. We should also mention how well the headset balances dialogue and other sounds during gaming, and we had no trouble being heard while using the detachable unidirectional boom mic.