Audio Technica: ATH-M40x in 2019

ATH-M40x
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The Audio Technica ATH-M50X are some of the most widely recommended headphones out there, considered by many to be the absolute best all-around performers in the sub $150 range. Less well known, is the rest of Audio Technica’s M-series line, all placed in separate price ranges, each aimed at a unique type of customer. The ATH-M40x, at least outside of audiophile circles, still tend to fly under the radar within discussions of high-performance low-cost cans. At $99, The M40s serve as the little brother to the M50s, one place lower in the lineup of the M-series of monitor headphones. These headphones were first brought to my attention after reading numerous comments on my videos about the ATH-M50xs, recommending I check out the M40s because of their flatter signal, allegedly less punchy, more balanced sound, and ultimately considerably lower price. It was hard for me to imagine a $99 pair of closed backs really performing so well, so I decided to get my hands on a pair and listen for myself. To say these have impressed me, would be to put it lightly.
These headphones share a similar design with the rest of the m-series line, striking me as something of a cross between the m20s and m50s. To be completely honest, these things do feel rather cheap and a far cry from any of the more premium headphones I have used. With that being said however, I must acknowledge that I think these are a situation where the far majority of what you are paying for is sound, as opposed to design. They feel somewhat cheaper than the M50xs, and the earcups didn’t swivel as smoothly in my experience. There are many popular consumer headphones which manage to pull off flashy designs but cost 3 times as much as the M40s and sound nowhere near as nice. For around ear headphones, they are not the most comfortable, and can cause the listener some ear fatigue beyond a certain point. Many have looked to replacing the ear pads with higher quality options, some going as far as to order Audio Technica’s own MSR7 pads as a solution to the lackluster comfort provided by the M40s. I didn’t do this however, and would say that while these are not the most comfortable pair of cans in the world, they are simultaneously not unusable and are satisfactory when you consider the excellent sound these things put out. Compared to some other high performance/low cost headphones I have seen, the M40s look fine when being worn walking around. They aren’t exactly stylish, but around ear headphones with large drivers rarely are. On the whole, while they are not a particularly premium feeling cans, this can be forgiven when you hear how they sound.
As is the case with virtually all Audio Technica products, sound performance is the strongest aspect of M40xs. To really get the most of out of these things, I used them with my usual setup, the Audient ID44 streaming high fidelity tracks through tidal. Additionally, I listened a bit through my iPhone SE (I know, an old phone, but at least it has a headphone jack). These headphones were effortlessly powered through the Audient’s powerful amp, however they were also more than usable with the iPhone, but definitely perform much better when using a high-quality DAC-Amp set up. The ATH-M40x are tuned to be pretty flat, offering a more neutral sound which comes off as far less punchy and perhaps exciting than something like the M50s. Natural, would be the right word to describe their sound. There is a consistent smoothness when listening to music, and a genuine balance between low, mid, and high ends. As someone who uses the reference grade open back ATH-R70xs as my daily drivers, the fairly flat signal from the M40s was a pleasant surprise. Sound signature really comes down to taste at the end of the day, so what sounds the best to me may well not sound the best to you. These headphones have a very clear, yet by no means overpowering base. When compared to the M50x, my point of reference these have a significantly less prominent bass. While the M50x are certainly more balanced than your average pair of consumer headphones, in the world of high-performance
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