OK, I'm now the owner of two pairs of ATH-CM700, one set for my computer and one set for my portable mp3 player, here is my opinion on this earbud:
If you like "sony-like" sound-curve, typical pop sound, that has recessed mids, strong "omph" bass and some of the highs very strong, -the CM700 is not for you. The CM700 also isn't for you if you have a crappy source, or loads of bad mp3 files at 128kbps.
If you on the other hand, enjoy a flat and honest response, don't mind wearing the extra foam pads that earbuds come with, appreciate a super build quality and also is looking for a very decent good soundstage, -the CM700 is -definitley- for you.
Another positive of this earbud is that it can be almost anything sound wize, except you won't be able to remove the fantastic mids it has. I've tried to eq it into sony-land, but even when pulling mids all the way down, there is still what you won't find in the typical sony earbud ; smooth, super detailed vocals and acoustic instruments. The CM700 has been described as analytical and "over detailed". It's probably correct in the terms that it does not suit crap equipment or source material.
A couple of tracks I've listned to :YouTube - elsiane - Mend LIVE
Elsiane - Mend : This track has difficult vocals for any headphone or earbud, and lot's of strong bass. On the CM700 the vocals are forward and mixes well with the rest of the music, not overly detailed while keeping the smoothness that is very present in vocals on this track. Bass is thinner than on the beyer cans I own, but that would be expected. However the bass is very well controlled and not at all lacking.YouTube - Bat For Lashes - Whats a Girl To Do
Bat for Lashes - What's a girl to do : Fantastic vocal detail, equals the über-detailed DT660 2007 edition ! On cheap earbuds the vocals on this one usually just "mixes in" with the rest of the drums and strings and creates all hell. The CM700 holds this well but on this track the upper-bass could have been stronger. Impressive separation.YouTube - Bugge Wesseltoft - Yellow is the colour -
Bugge Wesseltoft - Yellow is the colour : If you are into piano that's mixed with electronic elements, bugge is one to check out. On the CM700 the piano could be warmer when you only hear the piano on this track. I suspect a lossless format here would help (I used 192kbps lame). The rest of the "layers" added are also lacking a bit of warmth compared to full size cans. Overall the most dissapointing listen (demands a dance like sound that is capable of producing detailed mids... quite difficult in other words).YouTube - MADITA , CEYLON 2005
Madita - Ceylon : Very good handling of the bass line here, along with near-perfect details. Separation is very evident on this track, and everything is positioned like on propper speakers or large headphones. A very impressive performance.
Source : X-fi head-fi basic mod (opamp)
Sound volume : The CM700 can be played at any level, and does not require loads of mw to pump out good sound. If you have the YP-P2, this is a good fit for it's warm sound and weak headphone-out.
Cable : Very small 3.5 connector, and thin single cable going to a split about 2/3 of the way. Seems good enough. Soft wire
Build : it's metal !
Wearing comfort : the CM700 are not heavy in contrast to what I thought they should be. They fit very well, and are comfortable, -way better than IEMs if you ask me.
Overall : almost a portable DT660 2007 edition.