Isn't the K271 a mini XLR connector?
Anyway, these seem nice but M-audio just rebrands and charges more. So, maybe there is the cheaper OEM of this phone somewhere?
I also like the website description talking about those XL 40mm drivers. Extra large, I don't think so. 53mm and 57mm might be XL but only noobs would fall for the XL 40mm driver line. Not that they aren't good drivers though but there is some BS going on...
Full frequency response owes much to the size and construction of a speaker’s driver. The Studiophile Q40 headphones feature extra-large 40mm-diameter drivers—bigger than most other headphones—for extended low frequencies. Bass response is also enhanced by efficient components like neodymium magnets, copper-clad aluminum voice coils and vented diaphragms made of low-mass treated mylar. These elements come together in M-Audio’s custom enclosure, which has been specially tuned to further maximize low-frequency extension."
I am looking for closed, easy to drive, decent size phone with a replaceable cable but I'm not quite convinced yet. Maybe I would try them at $99.
I've taken apart a number of headphones - K701s, DT770/880/990, DR150, RP-21, K81DJ, SA3000, K340 and other cheap headphones. Beyer's build quality is the best I've personally seen. These Q40s impress me. I haven't taken them apart... yet. But aside from Beyer, they are one of the most solid feeling headphones I've either had or worked on which speaks quality to me. The build, coupled with what I'm hearing, easily warrants their $180 MSRP. I like them better than Beyer's DT770 in stock form and those retail for $250. Of course it is all subjective and what you are comfortable in spending.