USB and Optical (preferred method)
If the computer has optical out and supports Dolby Live, the ideal setup will involve routing the game audio via Dolby Digital to the optical output on the computer. Then, route the chat application audio to the USB audio on the LS40. This setup will allow the left volume wheel to control game volume and mic monitor level while the right volume wheel will control the chat volume level, just as it does on a console. It is also the only way to experience full Surround Sound on the PC. Since Macs do not support Dolby Live, only pre-recorded content such a movies will be able to use surround sound. Games will be limited to stereo.
Connect the wireless dongle to a USB port on a PC or Mac. This allows routing of both stereo audio and the microphone via USB. You'll need to refer to the User Guide for your computer's OS as the setup for this varies depending on the version of Windows or Mac OS in use. Set "LucidSound PC Gaming Audio" speaker as the default audio output and set "LucidSound PC Chat audio" as the default communication device. The left side volume wheel will adjust game volume and the mic monitor level. The right side volume wheel will control chat volume level. The EQ button will be able to switch through the 3 stereo modes.
While the headset is powered OFF, simply connect one end of the 3.5mm chat cable to the headset and the other end to the computer's 3.5mm jack. If the computer has separate pink/green 3.5mm jacks for audio, a splitter is required.