I4U News have a review of the Genius HS-04U gaming headphones and rate them as a pretty good 7 out of 10. Designed to connect to a spare USB port for use without a sound card, the Genius headphones are a budget choice at $39.99.

The review mentions some nice features like the back-lit volume control and they are described as being comfortable to wear. The sound is also rated as decent but a bit lacking in the bass department. Overall they seem a reasonable purchase for those short on money but there are better options for those willing to pay a bit more.

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