3M(TM) Peltor(TM) COMTAC(TM) ACH ARC headset is the third generation of COMTAC Tactical Communication Headsets. Its cup profile has been improved, providing better fi t and improved comfort for a variety of helmets used by military and law enforcement professionals, including the Advanced Combat Helmet (ACH). The headset features external microphones for talk-thru capability so todays warfighter can maintain situational awareness while still protecting their hearing. Level-dependent surround sound for talk-thru function External communications and stereo talk-thru are independent of each other Ambidextrous noise-canceling boom mic (can be mounted on either left or right side by operator) Headband and neckband variants also available Single and Dual COMM variants available Throat mic option Gel cushion option