查了原廠網站的資料

AUDIO90
Speaker Sensitivity 112+/-4dB
Speaker Impedance 28Ω
Speaker Frequency Response 20Hz - 20KHz
Microphone Sensitivity -39dBV/Pa+/-5dB

LABTEC ELITE 840
Speaker Sensitivity 106db/mW
Speaker Impedance 32Ω
Speaker Frequency Response 20Hz - 20KHz
Microphone Sensitivity ?

規格大同小異,AUDIO90好像好一點,又有麥克風,不過也比ELITE 840小貴一點,
在台中只在全創看過,好像$1200的樣子.