I was looking for new headphones and decided to try it with AKG. AKG has indeed a very good reputation. The K 240 MK II is technically equivalent to the K-242 HD. But he has a plug-and thus replaceable cable. It is very nice that AKG also attaches equal a long spiral cable. A second pair of ear pads is also included. The price of the K-242 HD corresponds to the K-240 MK II, so that the K-240 MK clearly has the better value for money. At the sound, there is nothing negative to report. To me it sounds sensational, I have never had better headphones (previously Sony and Technics). The bass response is not an exaggeration, the K 240 MK II sounds very balanced. Even after prolonged wear expresses nothing. Anyone who is looking for a first-class headphones with reasonable value for money, I recommend the K 240 MK II. I just annoyed that I did not buy more AKG headphones and have been given me clearly satisfied with poorer equipment.