Xbox One and Xbox 360 chat quality comparison released by Microsoft  

Xbox One will have improved voice chat thanks to integration with Skype’s audio codec, and when you combine it with the Xbox One Chat Headset, the voice quality will be high, according to the firm.

With dedicated audio processing the chat quality is much higher compared to Xbox 360, as noted below through the audio files posted by Microsoft.

According to the firm, the Xbox One Wireless Controller’s "new expansion port dramatically expands the data transfer rate between the controller and console."

Skype’s audio codec and Xbox One Chat Headset both capture and render speech at 24 KHz PCM, which is triple the rendering sample rate and a 50% capture rate improvement over Xbox 360 headsets.

An Xbox One Chat Headset comewith every Xbox One console.