Yes you can use PC headsets if the right conversion plug is in place, and some work on the electronics is done. The frequency response of the average aviation headset is lower than that of an average headset that is used for listening to music, simce the aviation headset only has to reproduce the voice signals transmitted over the radio. A frequency range of between 400 and 4000 Hz suffices for voice transmission, most standard PC headsets can reproduce a much higher range.

Keeping the aircraft noise out is something that PC headsets are usually not designed for though. Aviation headsets clamp the rubber seals around the ears, not a standard PC feature. Active noise reduction works well for constant noise like air hiss, the ANR cannot suppress the noise effectively during frequency changes. A PC headset has no shielding for the cable, so electronic interference is not kept out of the signal path, and the engine sparks may show up in the sound.