I have both the UM2s and Atrio M5s. While I enjoy both, the Atrios provide the best sound quality to my ears, and using the Klipsch ear gels, they are also the most comfortable.
They are so close in many ways that I would suggest making an effort to audition each before making the choice, as personal preferences vary so much.
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RON KERLIN
Ft Myers, FL
SOURCES: Shanling PCD3000A, AMP3, iRiver H140 & (2)H-CF32, Sony S-618 & A-820, Panasonic SL-CT800.
AMPS: RWA Signature 30.2, Little Dot T-150, SOHA (JISBOS), iBasso P3+, D10, D4, T3, Xin SM-Micro.
PHONES: AKG K-1000, AKG K-340, Westone ES3X, Sony F1, Sony EX700, FreQshows, Yuin OK2,3, G1A, G1, G2A, Panasonic WF6000T, KSC-35, 75.
NON-HEADPHONE AUDIO: Denon Home Theatre Amplifiers, Definitive Technology Surround system, Magnaplan MG12 Speakers.
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