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Besides your eyes, the most important body parts for playing PUBG are your ears. Most of the time you will hear other players before you can see them. If you know exactly where an opponent is (direction, floor, surface, water…) your advantage would increase massively. Let´s face it, the sound in PUBG is realistic, but maybe a little too realistic. Sounds of the weapons are too loud and can damage your hearing. But if you trim down the volume, footsteps become more quiet, too. Not very helpful.
But what if you don´t have expensive headsets or the best soundcards like pro gamers or streamers? What if you don´t want your ears bleeding from inside or you want to hear footsteps while having gunshot sounds being a bit quieter?
Try an Equalizer. There are plenty on the market, many of them for free. Using an equalizer is not a Cheat. A very good headset might give you all the sound you need while a cheaper headset needs an equalizer to provide the same amount of information. It is not forbidden to use an equalizer and you won´t get a ban for using it.
This one is an example and easy to use:
You have to google for your headset to find good parameters for this Equalizer. Here is an example of a configuration for “HyperX Cloud II”: https://steamcommunity.com/discussions/forum/1/1729828401679409289/
The first posting describes how to set up Equalizer Apo 1.2 and to configure the needed settings.
Here some video guides for using different equalizers: