If you want wireless audio, adjustable noise cancellation, and the freedom to listen during airplane travel, choose Microsoft Surface Headphones 2; if you need a wired headset with a boom microphone and call-focused noise reduction, choose Cyber Acoustics AC-304C.
The difference is straightforward: one is built around personal listening, the other around computer calls. I’d choose based on which job matters more in your day, not on which set of features sounds more impressive on paper.
Microsoft Surface Headphones 2 vs Cyber Acoustics AC-304C at a Glance
• Cyber Acoustics AC-304C: Wired USB-C headset with a rotatable boom mic and a multi-microphone system designed to reduce background noise on calls; its cable limits movement compared with a wireless headset.
• Surface Headphones 2 are for: People who prioritize wireless music, calls, and adjustable noise control.
• AC-304C is for: People who spend their time on computer meetings and want straightforward wired audio controls.
• My quick read: For airplane travel and listening, I’d lean Microsoft. For a work desk and frequent calls, I’d lean Cyber Acoustics.
The Surface Headphones 2 make more sense as everyday listening headphones than as a dedicated work-call headset. They connect over Bluetooth, use an over-ear design, and offer 13 levels of adjustable noise cancellation. That range gives you more control over how much outside sound you want to hear than a single on-or-off noise setting would. Touch controls handle common tasks such as skipping tracks and answering or ending calls.
For airplane travel, the wireless design is a meaningful advantage: there’s no headset cable connecting you to a computer or other source while you listen. Microsoft lists up to 20 hours of listening from a full charge and says a five-minute charge can provide almost an hour of music. Actual battery life varies with settings and use, so I’d treat those figures as guidance rather than a promise for every trip. Soft, breathable over-ear pads also make this the more natural fit for someone who wants headphones for longer listening sessions.
How We Research
We compare products from their published specs and features; the verdicts below are our independent editorial opinions.
Updated: 2026-10-22 · 6 min read · Independent comparison
The AC-304C is a practical choice for computer calls. It connects by USB-C, with a USB-C-to-USB-A adapter included, and its boom microphone can be rotated for left- or right-side wear. Its multi-microphone noise-canceling system is designed to reduce background sounds on calls. That makes its central purpose clear: helping you communicate in a home, office, classroom, or other setting where surrounding noise may be a distraction.
The wired inline controller puts volume and microphone mute within reach, with LED indicators to show status. Its cable is eight feet in total, and a carry bag is included. Those details support a work setup that may move between a desk and a bag, but the AC-304C remains tethered during use. It is on-ear rather than over-ear, so shoppers should also keep that fit difference in mind when comparing it with the Surface headphones.
I’d pick this headset for regular online meetings, especially if a dedicated boom mic and easy-to-reach mute function matter more than wireless listening. I’d skip it for someone who wants Bluetooth, music-first features, or the freedom to move around without a cable. Its call-focused microphone system should not be confused with the Surface Headphones 2’s adjustable noise cancellation for listening; those features serve different purposes.
• Best for airplane travel and wireless listening → Microsoft Surface Headphones 2. Bluetooth and an over-ear design suit listening away from a desk, while the AC-304C uses a USB cable.
• Best for adjusting how much outside sound you hear → Microsoft Surface Headphones 2. It offers 13 levels of adjustable noise cancellation.
• Best for clear, call-focused microphone features → Cyber Acoustics AC-304C. Its rotatable boom mic and multi-microphone noise reduction are designed for voice calls.
• Best for quick mute access during meetings → Cyber Acoustics AC-304C. The wired inline controller includes microphone mute, volume adjustment, and LED indicators.
• Best for listening without a computer cable → Microsoft Surface Headphones 2. Bluetooth is the key distinction if you want to move around while listening.
• Best for USB computer connectivity → Cyber Acoustics AC-304C. It plugs into USB-C, and the included adapter supports a USB-A port.
• Best for a listed listening-battery figure → Microsoft Surface Headphones 2. Microsoft states up to 20 hours of listening on a full charge; the AC-304C is wired.
• Best for a work bag and a call headset → Cyber Acoustics AC-304C. It comes with a carry bag and has an eight-foot cable, though that cable stays part of the setup.
My Verdict
I’d buy the Microsoft Surface Headphones 2 if I wanted one pair for listening, travel, and everyday wireless use. Its adjustable noise cancellation and stated listening time make it the stronger fit for airplane travel.
For my own priorities, I’d take the Surface headphones—but only if music and wireless listening matter more than a dedicated call microphone.
The Microsoft Surface Headphones 2 are the more natural fit for listening while traveling: they connect over Bluetooth and offer adjustable noise cancellation. The AC-304C is wired USB audio designed around computer use and calls.
The Cyber Acoustics AC-304C has the more meeting-focused setup, with a rotatable boom microphone, call-oriented background-noise reduction, and an inline mute control. Surface Headphones 2 can handle calls, but the listed features do not include a boom mic or wired call controller.
The data provided does not specify sweat resistance for either product, so I would not count on either one for that requirement. The Surface Headphones 2 connect wirelessly over Bluetooth; the AC-304C connects to a computer through USB-C or its included USB-C-to-USB-A adapter.
Neither product is described as volume-limiting, and neither is an earbud. The Surface Headphones 2 are over-ear Bluetooth headphones; the AC-304C is a wired on-ear headset. Check the current price on Amazon if you are comparing costs, since these product details do not establish whether either fits a particular budget.
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