The COMTAC III ACH headset is the third generation of COMTAC Tactical Communication Headsets designed to meet the mission needs of today's warfighter. COMTAC now offers gel ear cushions for improved comfort, choice of boom mic location for both left and right shooters, increased RF immunity for high EMI environments, salt water resistance and Rx/Tx fail safe. Its ear cup profile has been improved, providing better fit and improved comfort for a variety of tactical helmets used by military and law enforcement professionals, including the Advanced Combat Helmet (ACH) or MICH Helmet. The tactical headset features external microphones for "talk-thru" capability so today's warfighter can maintain situational awareness while wearing reliable hearing protection.