After many recommendations of these headphones as a replacement for the standard headphones that come with most IEMs, I decided to give them a try. I hate the fact that it took almost a month to get to my door but other than that it's an improvement. Compared to the ones that came with my ATH-E40 I would say they are a bit smaller but more comfortable for the same size. The opening is wider, which seems to let a little more bass through. The E40 has very tight bass, but almost sterile, and seems to help let some more air through. Despite the delivery time, I'm glad I bought these and will continue to use them over standard headphones.
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