When I was using Chromium OS on my Toshiba Satellite C660-15R I was unable to use my Microsoft LifeChat LX-3000 USB headset as it wasn't detected by the OS.
Today I tried using the same headset on my Acer C720 Chromebook running Chrome OS 35.0.1916.27 dev and my Microsoft LifeChat LX-3000 gets detected by the OS and the headphones work perfectly fine, but I've not had chance to check the Microphone side of the headset yet.
The microphone side of the Microsoft LifeChat LX-3000 gets detected by Chrome OS so I assume that it will work with Chrome OS, I'll update at a later date when I've had chance to try it out properly.
On a side note my Bluetooth headset that I got for my mobile phone works with Chrome OS but only as headphones as Chrome OS doesn't detect that it has a microphone built-in and instead uses the Chromebooks internal speaker.
The sound coming from the Microsoft LifeChat LX-3000's headphones is comparable to that of the internal speakers of the Acer C720 Chromebook, but the Bass coming from the Microsoft LifeChat LX-3000's headphones could be slightly more noticeable compared the Acer's internal speakers.
The Microsoft LifeChat LX-3000 make the perfect headphones for anyone who listens to music via Spotify or Google Play Music & for watching videos on YouTube, Netflix, Google Play Movies & TV or any of the other video streaming services that are available.
If the microphone side of the Microsoft LifeChat LX-3000 works in Chrome OS then it's the perfect headset for YouTube Producers or anyone that uses Chrome OS for creating videos and needs a headset for monitoring audio as well as adding voice overs, & for anyone that uses Google Hangouts and wants to use something better than the internal speakers and microphone.