A couple of weeks back we took a look at Creative's World of Warcraft wireless headset, which offered some pretty impressive performance.

Unfortunately at NZD $300 it also kills your wallet, so to balance things out a bit, Creative also have a slightly cheaper solution available in the form of the Sound Blaster Tactic 3D Sigma, priced around the NZD $200 mark.

The 3D Sigma can be used as a conventional headset by simply plugging it into any audio device using the 3.5mm headphone and microphone plugs. But for those wishing to take advantage of the 3D support and THQ-coded software, the unit can also be connected through the supplied dongle that converts the two 3.5mm feeds to a single USB plug.

Practically speaking then, the 3D Sigma has compatibility with most devices out there, with the unfortunate exception of the Xbox 360 and PlayStation 3.

The 3D Sigma is the bigger brother of the 3D Alpha, and as such features a steel headband and cans that swivel up to 90 degrees. It also comes equipped with the larger 50mm Neodymium drivers and extensive padding around the headband and cans, and although there's clear attention paid to the comfort requirements of the average gamer, they're unlikely to facilitate the kind of marathon session the World of Warcraft unit was designed for.

Although firmly in the price ballpark for wireless functionality, the Sigma opts to include a well constructed flat lead that is designed to have little stretch capability, and the seemingly improbable claim of anti-tangle. The upside here is that the volume control and microphone mute are on the lead itself, rather than as hard-to-find buttons on the side of the unit. The downside is that at two metres long, you'll be travelling that much faster on the way to the fridge before you forget you're still connected to the PC and they're unceremoniously liberated from your head.

The microphone is attached to the headset through a 3.5mm plug, and the noise cancellation features provide excellent feedback without excessive background interference. Unfortunately, Creative don't sell the microphone separately should you happen to break it, and the foam cover falls off with annoying ease, but at least you can hijack an aftermarket microphone from another source should it become necessary down the line.

As with the World of Warcraft headset, Creative have decided against including the THX software with the packaged unit, instead preferring customers to download this from their website.

Once installed, the software offers a great deal of functionality. The THX TruStudio Pro technology does a pretty good job of providing 3D audio surround effects, although it's by no means capable of emulating entirely the experience you would get from much more expensive dedicated equipment. In most cases you can identify the location of individual noises, although during busy sessions such as intense combat, the sound can bleed between ranges and break the effect. No matter, the drivers are still capable of delivering dynamic bass and deep midrange audio, and should be considered towards the upper end in regards to quality.

To really get the most out of this unit, you'll need to create your own equalizer profiles for your favourite titles. You can store these EQ profiles within the TacticProfile configuration and then export them to other users sharing the same hardware. You can also use preset profiles from famous gaming names such as Fatal1ty, compLexity and Team Dignitas, although this inclusion seems a little like a feature for the sake of it. Handy if you can't be bothered tweaking, though.

The software's touch-screen support is a curious addition, and not something we had the ability to test. But there's likely to be literally one pioneer touch-screen gamer out there who will find it useful.

VoiceFX is here too, allowing you to morph your otherwise boring voice into that of a number of preset pitch and tone modifiers. It's nothing that can't be achieved with third-party software, and likely to facilitate a swift kicking from Ventrillo, but it's still something Creative are pitching as a selling point. Your results may vary.

What is downright weird is the gamble Creative have taken with the adoption of a riddle challenge in order to unlock additional features within the software. Bafflingly, you're invited to sold a number of brain teasers on the Tactic's Facebook wall to receive passcodes that enable modified skins, or additional EQ settings. It's unusual to see a company toying with consumers who have spent a not inconsiderable sum of money to experience the highest level of functionality they can afford. Personally, we'd rather they just make the device as good as it can be off the shelf.

In any case, the 3D Sigma is designed to bridge the gap between entry-level headsets and the exotic hardware that can often command more than twice its price. It's comfortable, practical, packed with functionality and moreover offers excellent sound and accurate microphone feedback. Another solid package from Creative.