Let me start by saying the ATH-M40x punches way above its price tag. As someone who's used everything from $50 cans to $300+ audiophile gear, these surprised me with their balanced sound and studio-grade clarity.

The first thing you'll notice is the build quality. The matte black finish feels professional, and the swiveling earcups make single-ear monitoring a breeze. Though mostly plastic, they don't feel cheap - just lightweight (perfect for my daily commute).

Sound-wise, these are brutally honest. The flat response means you'll hear every imperfection in your music (I discovered flaws in tracks I've listened to for years!). Bass is present but never overpowering - exactly what you want for accurate mixing. Mids shine beautifully, making vocals and acoustic instruments sound incredibly natural.

Comfort is a mixed bag. The stock earpads felt stiff at first, but after breaking them in (or upgrading to Brainwavz pads), they became much more comfortable for long sessions. The headband could use more padding though - I sometimes get pressure points after 3+ hours.

Isolation is impressive for the price. On my subway commute, they block about 70% of ambient noise. Not quite Bose-level quiet, but enough that I don't need to crank the volume dangerously high.

The included cables are sturdy, but I wish they included a shorter option for mobile use. The coiled cable tends to get tangled in my bag.

Compared to the popular M50x, these are less 'fun' but more accurate. If you want boosted bass for casual listening, look elsewhere. But for critical listening, podcast editing, or studio work, the M40x delivers professional performance at a semi-pro price.

After six months of daily use (including being stuffed in backpacks and surviving multiple drops), they still look and sound like new. For under $100, you won't find better neutral headphones.