Cyber Acoustics Acoustics ACM-70b Lightweight PC/Audio Stereo Headphone ACM-70B Headphones & EarphonesAmazon.comThe affordable and durable Cyber Acoustics ACM-70 Headphones are lightweight and built for comfort, convenience and performance. With soft foam ear cushions, a 3.5 millimeter plug for the headset, and 27 millimeter drivers, the ACM-70 is ready to meet your basic computing and telephony needs.