Xbox One audio quality is said to be an improvement over Xbox 360 due to integration with Skype's audio codec, as well as "dedicated audio processing."
In addition, thanks to the Xbox One controller's new expansion port, the rate at which data is transferred between the controller and the console is increased, resulting in better audio quality.
Speech is captured on the Xbox One at 24 KHz PCM, which is triple the rendering sample rate and a 50 percent capture rate improvement over Xbox 360 headsets, Microsoft said.