Excerpt: Koss is a regular on our site and this time they have sent us something for gamers and frequent online communicators. It’s a stout little headset called the SB 40, and is aimed at online gaming, chatting and of course listening. So let's see whether the sound is in fact nice. Design and Features This unit would be the bully in a school of headsets, as it looks as if it’s on steroids. It’s the bulkiest unit in Koss’ headset range, with sturdy earcups and a heavy handle.