The Asus ROG Delta S draws on the design look of the ROG Delta from 2019, but enhances it with an improved ESS Quad Digital-to-Analog Converter (DAC), a Master Quality Authenticated (MQA) renderer for Hi-Res audio, and reduced weight, making what was already a good headset much better. Regardless, the ROG Delta S is an excellent gaming headset. The Quad DAC and MQA rendering technology go a long way towards making this headset a winner for people who need high-end audio quality. The ROG Delta S's wired USB-C and USB-A ports make it a flexible performer that works with your PC, Mac, PlayStation 4, PlayStation 5 (PS5), Xbox One, and Nintendo Switch. 

Asus ROG Delta S Gaming Headset

Even while its $200 price tag may stress your pocketbook more than some of its immediate rivals, the Asus ROG Delta S measures up well against our list of the best gaming headphones. I was surprised by how sleek the design is when I first took the Asus ROG Delta S out of its package. Although I prefer a more premium finish, the matte plastic of the body looks nice.

The earcups and bottom half of the headband are made of a thicker black plastic that doesn't have any give or flex. Meanwhile, the top of the headband is leatherette, with a soft memory foam pad below and the Republic of Gamers emblem carved on the top side. Metal extensions are visible when the earcup prongs are extended, letting the Delta S to fit over bigger skulls without compromising stability. You won't have to worry about little wires getting hooked on something when you move the headset about your desk because there are no exposed wires anywhere on the headband. In terms of headsets, exposed wire is one of my pet peeves, so I'm delighted to see Asus fix that here.

This consideration extends to the earcups themselves. The Delta S comes with leatherette ear cushions out of the box. The leatherette is thin, yet it is elastic and soft. However, in hotter conditions, your sweat may cause an unpleasant fit. However, the Delta S has a second pair of ear cushions. Although the inside half of the cushions is still leatherette for noise isolation, the second pair is mainly fabric mesh. Both feel fine, but for pure comfort, I choose the leatherette choice.

The Delta S's controls are all located on the left earcup. The RGB switch at the top is a three-stage toggle. It's turned off by default, but you can enable the Asus Aura Sync light show by turning it up one notch, while the top level activates the Soundwave function. Soundwave adjusts the lights in response to the sound of your voice as transmitted through the headset's microphone. It worked great in real life, with the lighting in each earcup flashing in time with your voice and taking up more of the earcup depending on volume level (you can see a quick live demo here). That sounds like a feature aimed more for streamers than the ordinary Joe, but it's available if you want it.

A volume rocker switch is located beneath the RGB controls. To alter the volume slightly, tilt up or down, and hold for a bigger volume transition. The microphone is muted by pressing the rocker inward. The mic is a detachable boom arm that fits into a wired connector near the mic. Although the mic is unidirectional, Asus claims that this isn't a problem due of its AI noise-cancelling technology (more on tha in the Microphone section). The mic is simple to place, and it features a red LED on the helmet that lets you know when it's muted.

The Asus ROG Delta S feels quite light on my head. Because the headset weighs only 0.6 pounds (285g), it feels as though you're wearing nothing at all when you put it on your head. The Viper V380 from Patriot weighs 0.7 pounds, while the Virtuoso RGB Wireless SE from Corsair weighs 0.8 pounds. The ROG Delta S has a light clamping force on your head, and the earcups move inwards and outwards for a custom fit. The Delta S felt wonderful and comfy even over lengthy play sessions.

The Delta S is a wired headset with a braided cable that runs from the left earcup to a male USB-C port on the other end. Newer PCs, as well as some consoles, such as the PS5 and the Nintendo Switch, use this as a link. However, 5 feet is too short for a cable to be playable on some systems. That length is increased to 8 feet with the 3-foot (0.91m) USB-A adaptor cable, but I could have used another foot for USB-C alone. The headset may be connected to a PS4 or Xbox One using the provided USB-A converter cable if your device does not have a USB-C connection. This adapter, unlike the headset cable, is not braided and is made of normal rubber.

Audio Performance of the Asus ROG Delta S

The Asus ROG Delta S is a Hi-Res audio headset designed to deliver excellent sound quality. Starting with 50mm drivers and a frequency response range of 20 Hz to 40 kHz, ESS' 9281 Pro Quad DAC for lossless audio processing is included. It has a 130 dB signal-to-noise ratio (SNR), which is an improvement over the SteelSeries Arctis Pro + GameDAC's 109 dB SNR.

Asus went over and above by including a built-in MQA renderer. MQA is a firm that certifies high-quality audio for Tidal, Audirvana, and Roon, among other services. The renderer enables the Delta S to properly decode the MQA audio file, resulting in the highest possible audio quality. MQA files may stream at speeds of up to 9,216 kilobits per second (Kbps), whereas Hi-Res files typically stream at 1,411 Kbps.

Because Spotify isn't introducing its hi-fi audio service until later this year, I used Tidal to test the Delta S' Hi-Res performance. Tidal uses MQA files for music played via its Masters subscribers, so I used Tidal to test the Delta S' Hi-Res performance. Masters comes at a higher price than ordinary Tidal membership: $19.99 per month for the hi-fi plan against $9.99 for the basic. You also have to deal with the reality that not every song on Tidal has a Master version. (I had to click the speaker icon in Tidal, select the ROG Delta S headphones, select "additional settings," and then check "Use Exclusive Mode" to enable the headset's MQA renderer.)

Tidal Masters, on the other hand, is a bit of a revelation. I spent a lot of time switching back and forth between Spotify's normal edition and Tidal's Hi-Res rendition of a song. The latter gave me a sense of spaciousness. The distinction between music elements—treble, mids, and bass—was significantly improved. The voice tones were more clean, the bass was more powerful, and background sounds that I'd ordinarily overlook floated up into the mix.

Take "9 and Three Quarters" by Tomorrow x Together. For the majority of the song, there is a constant reverb effect in the background. That reverb was simply meatier and far better at selling the distortion and disorientation it's designed to induce when I listened to the Hi-Res version. "Leave the Door Open," a collaboration between Bruno Mars and Anderson, is another single.

Paak's music is reminiscent of The Temptations' vintage doo-wop approach. With the Hi-Res version on the ROG Delta S, I could hear the unmistakable tinkling of a triangle in the background, and the candy sweet vocals of Mars and Paak sounded wonderful in lossless resolution. It sounded nearly real.

Within the scope of this review, I can't say whether the improved audio quality is worth $19.99 per month (30-day free trial), but I was impressed. Even the HiFi tunes, which are only available on Tidal's "Master" level, sounded fantastic. I also tried the HyperX Cloud Revolver + 7.1 and the Roccat Elo 7.1 USB with the Tidal HiFi recordings, and the Asus ROG Delta S sounded the best. If music is your main priority, this headset will serve you well as a bridge between lesser headphones and the Audeze Penrose.

However, this is still a gaming headset, so how does it fare in that regard? The ROG Delta S, like many other gaming headphones these days, delivers simulated 7.1 surround sound but not a pre-existing system like Dolby Atmos or DTS:X. Instead, it employs its own version of virtual surround sound.

Horizon Zero Dawn is still one of my favourite games to play in surround sound. After loading it, I was even more astonished by how wonderful the headset's surround sound is. As a Tallneck's huge footfalls generated massive booms in the distance, the stones of long-forgotten ruins crunched under Aloy's tread. I could tell whether a pleasant stream was passing by or if a Thunderjaw was stalking me close by its mechanical groans. The Delta S rose up to the mark and delivered one of the greatest surround sound experiences I've seen from a non-certified alternative.

One incorrect note: the low clamping force I indicated previously indicates that sound leaking occurs at levels of 75 percent and above. As a result, the noise from your music and gameplay may be audible to anyone around you. For me, this isn't a deal breaker, but it may be for others.

Even with surround sound turned off, Fortnite produced outstanding results, providing a touch of punch to the overall sound. The 50mm drivers did a good job of recreating the twang of the game's new bow and arrow, as well as the assault rifle's frequent cracks. The ROG Delta S performs admirably even in basic stereo.


The microphone on the Asus ROG Delta S is an omnidirectional device that largely depends on Asus' AI-based noise-cancellation technology. It does exactly what it says it will, removing unwanted noises such as my sitting fan or the television in the background. My vocals sounded a touch hollower than usual while it was filtering out significant background noise. The frequency response of the microphone is 100 Hz to 10 kHz. (A demo of the microphone may be seen here.)

My recordings using the mic were decent in terms of sound quality. Overall, the sound is pleasant, but the clarity isn't as high as some of the other built-in headset microphones I've used. My voice lacked some of the timbre that I'd anticipate. However, it's sufficient for Zoom or Discord, and the mic is Discord-certified.

The boom mic is versatile, and the red LED indicates whether or not you've muted yourself, which is always helpful. The fact that the mute button is on the earcup is less appealing, as it means that if you're recording, the audio of your fumbling with the rocker will be captured.


Armory Crate is Asus' software package that manages all of the company's devices. When you plug the ROG Delta S in, it works right away, but the software offers so much more. You may alter the bitrate, enable virtual surround sound, and adjust the equalisation. The equalisation has presets for many musical styles, but you may also create your own patterns. The software also includes sound optimization settings for a variety of audio formats, including communication, gaming, first-person shooter, movie, music, racing, and role-playing games. The MQA status option is the final audio option, and it tells you if the MQA renderer is now active. You may also adjust the noise gate and noise cancellation using the microphone settings.

If you wish to alter the RGB lights on the exterior of the headset, you'll also need the software. Aura Sync, which matches the headset LEDs to other LED devices on your PC, is one of the fundamental effects. If you want to get really fancy, you may use the Aura Creator software to make complicated lighting patterns. The programme uses layers to let you to customise the colours and effects in different regions of each ear cup.

You can store all of these preferences to a profile, which you can then link to multiple games. Once you've linked a profile to a game, the software suite will identify the game and switch automatically. In terms of total features, Armory Crate is now right up there with Logitech and Razer.


The Asus ROG Delta S has captured my heart. The headset's design is sleek and simple, and it's extremely light, making it pleasant for lengthy gaming sessions. Asus promised a headset that could handle Hi-Res audio, and I was delighted with how well it handled lossless music throughout my tests. Asus also included certain gaming extras, such as simulated 7.1 surround sound, which was occasionally useful in-game.

The Delta S costs $199.99, putting it in direct competition with the Corsair Virtuoso RGB Wireless SE, which has a slightly higher build quality and the option of using a wireless dongle. Depending on where you buy it, the ROG Delta S is also $50 less expensive than the SteelSeries Arctis Pro + GameDAC, which has identical specs. It's also a long way from high-end headphones like the Audeze Penrose.

The Delta S is a good option for your next gaming headset, given its audio and general build quality, as well as its ability to function on PC and a variety of consoles. It's well worth the money, especially if you plan on fiddling with the sound settings and getting a hi-fi audio subscription.