I present my personal and independent review on Audio Technica ATHM40X Professional Monitor Headphones. I bought to replace the ATH-SQ-5, which have served me faithfully for 3 years and are still alive (I was tormented by soldering non-removable cords). Due to low resistance, they play better in tandem with Cowon j3 than SQ-5. On a professional amplifier, the sound is not much different. The design is comfortable. Take clearly.
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