OCC has published a review on the CM Storm Ceres-400 Headset

The most important part of any headset is really how it sounds as well and in that case this headset is a bit of a mixed bag. If you're looking for top-notch musical production you're probably better off spending a bit more and buying something designed for that. However, for most of us, pretty good sound quality combined with excellent comfort and design is a winning combination. That, my friends, this headset has in spades. The overall sound is a little on the heavier and darker side, which is something that actually tends to help with long-term listening comfort. The heavy bass response will keep bassheads happy without annoying audiophiles and the strong midbass keeps the sound very warm. For gaming and movies this headset will not disappoint unless you try to blow your ears off; in which case the slight distortion when maxing them out won't matter for long as you'll damage your hearing with the massive output you can generate with them even with onboard sound.

  CM Storm Ceres-400 Headset Review