Does exactly what it says and its only $2!
Only slight issue is that there is an occasional stutter with music streaming with it if your network has high activity. It sounds absolutely fantastic and is entirely worth it given the quality of microphones that Apple put in their devices (find me a computer microphone that sounds as great for only $2)
Overall the people that are giving bad reviews of it seem to be complaining about it not working on Mac OS X, on Windows it is perfect though!
Das7002 about Headset, v1.1.14