I've seen it for years and never want to miss it! Its sound is mercilessly honest, dynamic and linear, can withstand high levels without distorting and solves fine on. Due to the closed design is the stage not very plastic, but still good. Actually I wanted to replace him against the new successor ATH-M50 / ATH-m50x, but I have get a scare: Those things drown out great, but not nearly as linear and honest as the M40fs!