Kind of perfect
This is an older model in Audio-Technica's catalogue, something that becomes very apparent in the design. It's neither slick or immediately comfortable.
You'll need to fiddle with it to get it to seal and sit on your ears properly. However, once I got them on, I experienced something I've never experienced before.
This is the first time I've listened to an earphone (or headphone for that matter) and could not find a fault in the sound.
Treble - Clear, detailed and relaxed. There's a decent amount of sparkle that gives the treble plenty of energy, despite this, sibilance is practically non-existing.
Mids - Mids for days and days. Meaty, lush and forward. The mids are godly in this IEM. Natural and full ranged without distortion or hollowness. Just perfect.
Bass - Perfect. Not too much, not too little. The bass has a decent level thump without overpowering the rest of the frequencies. Very clean and articulated. I have not noticed any bleeding into the mids.
As far as I'm concerned, the ATH-E40 is basically perfect. Of course this is just my opinion and your mileage may vary.
Please keep in mind that obtaining a good seal is crucial for these earphones to work at their full potential, so make sure to play with the tips till you find one that fits.
These headphones sound great. The bass is not too overpowering but delivers a great sound to both ears. The headphones stay in my ears well and rarely fall out when walking or running. They would make a great gift for a birthday or Christmas due to their quality and price.
I defiantly recommend these headphones.
Excellent sound for a great price
The ATH-e40 is an excellent sounding earphone for a great price ($AU139 delivered from StoreDJ).
The sound is a great flat response, though tending slightly warm. Treble is non-fatiguing, vocals and midrange sound very smooth, the bass is tight and present. It is very easy to drive, on a Fiio e17 I'm on 14 with the lowest gain setting. I did have to eq a +2 for bass to bring it out a little more for my liking. The genre I don't think this earphone work well with is fast electronic music. Vocals and acoustic instruments sound beautiful (given the price). Compared to the AKG Q702 these are (obviously) less open, and slightly less transparent, but you do get enveloped in music/sound.
You will hear every minute detail in a quiet room, isolation is good but not perfect, it's on par with the Yamaha EPH-100 in terms of isolation.
For fit, I'm usually a medium flange fit, but ended up having to swap up to the largest one included in the package for a good seal. Once sealed the bass response is excellent, although thinner than an Yamaha EPH-100. The over ears memory wire always reminded me that I'm wearing something over my ears.
The build quality of the earbuds are ok, my left makes a slight clicking sound when I'm pushing it into my ear, but it didn't affect sound when listening. The cable is dual lines un-braided, I can imagine the day it slips into two separate lines when I get fidgety. There is a thin membrane covering the earphone nozzle, and may get covered in ear wax over time which could affect the sound.
Overall a recommended purchase for critical listening in relatively quiet location.
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