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The ear cups of the Manhattan Elite Headset feature well-padded cushions to help buffer unpleasant sounds from the ear and enhance audio response. The wrapped headband provides a comfortable fit for any listener. The single 3.5 mm connector will allow this headphone to be used with cellphones, tablets and Ultrabooks, and the splitter cable can be connected when used with a standard computer that requires both an audio and microphone connection. There is also an in-line microphone is ideal for cellphones, VoIP communications and multimedia experiences.