The specs do not mention MAC, but they work for a TV with Audio out, so they should. For the USB piece to work with a MAC you would need to see if they have a driver for the MAC os. I did not see one on the Logitech site.
Specs from Logitech:
SYSTEM REQUIREMENTS
Windows® 10, Windows 8.1, Windows 8, Windows 7, PS4™, or Xbox One™
USB port, 3.5mm audio port, or RCA audio output ports
Internet connection for Logitech Gaming Software installation