ATH-M50 prices have gone up (way up) and so the next logical choice was the ATH-M40, which was half the price. ATH-M40 has 40 mm. diaphragms unlike ATH-M50's 50 mm. Otherwise it's a fairly similar model; the accuracy is there too, although they're slightly colder (and faster). ATH-M40 have straight drivers, unlike ATH-M50, which have angled drivers. IMHO that is the only flaw with the ATH-M50: angled drivers bleed some soundstage and midrange power. Though the ATH-M50 drivers are engineered to compensate, they still have a few slight holes here and...

AKG K-240 Studio are at least the 4th (really 5th or 6th?) iteration of K-240 design, which started with the K-240 Sextett in the 1970s, themselves a circumaural version of supra K-140. The basic idea behind the "Sextett" design is that the main diaphragm drives six passive radiators, which enhance ambience and spatial imaging. Now, while this is a very good idea for headphones in an era when most headphone amps were powerful enough to drive 1200-ohm and even 2400-ohm headphones, unfortunately modern amps have not been able to keep up and thus the...

AKG GHS-1 have rather strangely made it here. As a gift.   They look like this:       And they're - wait for this - a gaming headset built around the K-81 core. There's no mistake whatsoever, the square apertures in the driver grille and the typical K-81 "bass, low midrange, midrange, some high frequencies" sound give them away.   Single-entry cable with a headphone volume wheel and microphone switch. The microphone itself is cardioid, and well, they work rather nicely for Skype, except that the microphone picks up too much ambient...

Overview   First of all, you can find AH-D310 online for as little as $32, which makes them a very good deal. Possibly better than some $50-70 headphones, even. The "R" version has a microphone and IPod control, it's a bit more expensive, but worth it if you need that. So overall the headphones are a very good replacement for a mobile phone earset, for the money   AH-D310 are Denon's cheapest/lowest AH-D model, now that the AH-P372 have apparently been killed off. The OEM is, of course, Foster. The big difference with AH-P372 is, they don't...