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A few months ago I had to replace my daily driver headphones after my Samson Z55 headphones broke after nearly four years of everyday use (the bracket connecting one of the ear cups snapped off). After doing some research and being unable to source another Samson Z55, I decided on getting the Audio-Technica ATH-M40x.

The ATH-M40x are closed-back dynamic headphones with 40mm rare earth magnet drivers, with an impedance of 35 ohms, making them very easy to power.

The headphones have a frequency response of 15 – 24,000 Hz and are tuned flat for incredibly accurate sound monitoring across the entire frequency range, thus making them excellent studio reference headphones.

The headphone consists of a mainly plastic construction with a folding design, making them easy to pack away in a travel bag.

As with most decent headphones, the ATH-M40x has a detachable cable. The one thing to note is that the cable connects to the headphones via a 2.5mm jack, instead of a 3.5mm jack, as with many headphones.

The ATH-M40x headphones have a very comfortable fit, except for the included ear pads, which I found too small and caused unpleasant pressure on my ears, a common problem I have found with most earpads included with headphones. I resolved this issue by replacing the earpads with the Brainwavz Hybrid Memory Foam Ear Pads, available on Amazon for around $25.

I enjoy the sound quality and tuning of the ATH-M40x, and after a few months of usages, I am impressed by the quality they offer, especially at the $99 price point. Although the ATH-M40x will not be to everyone’s tastes, especially for people who prefer heavier bass, I can highly recommend them for anyone looking for a comfortable neutral headphone.

The Audio-Technica ATH-M40x is available on Amazon for $99.