If you want a straightforward analog headset for computer gaming and calls, choose Koss SB40; if you need a USB connection for PC voice applications, choose Koss Multimedia. For swimming, choose neither: both are wired, over-ear computer headsets, and the provided specifications do not describe either as suitable for water.
The SB40 is the simpler fit for a computer with separate microphone and headphone jacks. Koss Multimedia is the more direct option for a computer’s USB port, with its volume control built into the cable. Neither has a swimming-oriented design.
• Koss SB40’s biggest strength: A dual-plug, 3.5 mm connection separates microphone and headphone audio; its trade-off is that it needs the corresponding computer ports.
• Koss Multimedia’s biggest strength: A USB connector and in-line volume control make its connection and level adjustment straightforward on a compatible computer; its trade-off is that it is USB-only.
• For calls and gaming: Both are closed, over-ear headsets with leatherette cushions and a microphone intended for communication.
• For swimming: Neither is described as water-resistant or designed for swimming, so I would not choose either for use in or around a pool.
• Choose Koss SB40 if your computer has separate 3.5 mm microphone and headphone inputs.
• Choose Koss Multimedia if you want to connect by USB and primarily use a computer for calls, gaming, or speech-recognition applications.
The SB40 is a wired, over-ear computer headset with closed leatherette earcups and a boom microphone. Its design is aimed at communication and gaming: the enclosed cups provide sound isolation, while the microphone is described as rejecting off-axis sound. That combination makes it a reasonable match for someone who wants one headset for computer audio and voice chat, rather than headphones alone.
We compare products from their published specs and features; the verdicts below are our independent editorial opinions.
Updated: 2026-10-09 · 6 min read · Independent comparison
The connection is the key practical detail. The cable uses two 3.5 mm plugs: a TS plug for the microphone and a TRS plug for headphone audio. That suits a computer with separate microphone and headphone connections, but it is not the simple choice for a device that offers only USB. Its listed cable length is 9 feet, which allows some movement around a workstation without changing how it connects.
The audio specifications include a 20 Hz to 20 kHz frequency response, 120-ohm impedance, and 96 dB SPL sensitivity. Those figures help describe the headset, but they do not make it a swimming headphone or establish that it will suit every device equally well. I’d consider the SB40 for desktop calls or gaming when the computer has the right analog ports. I’d skip it if you need USB, wireless listening, or a headset specified for water use.
Koss Multimedia refers here to the SB45 USB. It is also a full-size, over-ear communication headset with closed leatherette ear cushions and an electret microphone. Its stated uses include PC voice applications, interactive gaming, and speech recognition. In practical terms, it is built around computer communication, not portable listening or aquatic use.
Its clearest distinction from the SB40 is the USB connector. Instead of separate microphone and headphone plugs, it connects to a computer over USB. There is also an in-line volume control for adjusting the listening level without reaching for the computer. The cord is 8 feet long, one foot shorter than the SB40’s listed cable, so the SB40 offers more length on paper.
The SB45 USB’s specified frequency range is 18 Hz to 20 kHz, with 100-ohm impedance and 103 dB sensitivity listed in the product information. Those numbers are not a guarantee of a particular listening experience, and they do not establish high-resolution certification. I’d choose this model when USB is the useful connection and voice communication is a priority. I’d skip it if I need separate 3.5 mm plugs or headphones for swimming.
Side-by-Side: Which Should You Choose?
• Best for separate microphone and headphone ports → Koss SB40. Its cable has distinct 3.5 mm plugs for microphone and headphone audio.
• Best for a longer listed cable → Koss SB40. Its cable is specified at 9 feet, compared with 8 feet for Koss Multimedia.
• Best for on-cable volume adjustment → Koss Multimedia. Its in-line control lets you adjust the listening level from the cable.
• Best for PC voice applications and speech recognition → Koss Multimedia. Those uses are specifically identified for the SB45 USB.
• Best for gaming and voice chat with compatible analog ports → Koss SB40. Its closed earcups and boom microphone suit computer communication, provided the needed ports are available.
• Best for swimming → Neither. The product information describes wired, over-ear computer headsets, not water-resistant swimming headphones.
• Best for someone seeking wireless listening → Neither, based on the stated connections. The SB40 is specified with a straight analog cable, and the SB45 USB uses a USB connector.
The basic choice is not a contest over a single audio figure. It is about the connection your computer supports and how you want to adjust volume. The SB40 has the longer listed cable and separate plugs. The SB45 USB offers a USB connection and an in-line control. Both have closed earcups and microphones, so either may make sense for computer communication when its connection matches your setup.
I’d choose the Koss SB40 for a desktop with separate 3.5 mm audio and microphone ports because its connection is clear and its 9-foot cable gives a little more reach. If my computer setup were USB-centered, I’d choose Koss Multimedia instead.
For swimming, my recommendation is neither. These are computer headsets, and the supplied specifications do not describe water protection. I would look for a product explicitly designed for swimming rather than treating either wired headset as an aquatic option.
Is Koss SB40 or Koss Multimedia better for gaming?
Both are described as computer communication headsets, and both have a microphone and closed, leatherette earcups. The practical difference is connection: the SB40 uses separate 3.5 mm microphone and headphone plugs, while Koss Multimedia uses USB.
Can I use the Koss SB40 or SB45 USB for swimming?
Neither product is described as water-resistant or intended for swimming. Their stated designs are over-ear computer headsets with wired connections, so I would not treat them as swimming headphones.
The supplied specifications list different frequency-response ranges and other audio figures, but those numbers alone do not establish which will sound better to an individual listener. Connection compatibility and the intended computer use are more useful points of comparison here.
The listed information does not identify it as high-resolution certified, multipoint, or open-ear. It is an over-ear USB communication headset, so it is not a match for searches such as “best hi res sleep headphones for swimming” or “best multipoint open ear headphones for swimming.”
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