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Originally Posted by wilzc 
Quote:
Both ANC circuits are modest at best.
Beats Pro has slightly better comfort.
M40s look far better, and feels solid and sturdy.
Bass on both are a mess, but as messy goes, the Pros have more power to it.
Mids are shambolic, Pros mids are hidden by the bass and treble while the M40s sound lethargic
Treble is sharp and crisp, but very coloured on the Pros, the M40s are slightly harsh and a tad more grainy.
As a owner of both of the headphones in this discussion (mainly because of the style and portability), plus a owner of some more respectable headphones (denon 5k, akg 701, and z1000. QC15). The person I am quoting above could not be more inaccurate, I think he put firecrackers too close to his ears when he was a kid.
The M40s look better and are more then a lot sturdier, the build quality is so significantly better on the M40 you can not fairly compare the two. Although this extra build quality adds to the weight of the headphone. Fortunately, the weight does not effect anything. Depending on your head size the Beats Pro may be more comfortable, if you have a above size head like myself the comfort of the Pro's will be greater if you plan on wearing them for a duration of over several hours (+3 hours). The clamping force of the headphones becomes uncomfortable (although it has loosened a little over my consistent use). However, if you never have the need to wear them for such a duration I would say the Klipsch Mode M40 are slightly more comfortable. To the most important part the sound quality of the headphones and the ANC circuit. The sound quality on the Klipsch Mode M40 is superior to the Beats in everyway but the bass. However, is this really unexpected, the beats are designed to be a bass centric headphone. The strength of the Bass on the Beats is there weakness it destroys the accuracy of the sound as the bass overpowers the rest of the music. This is not the case with the Klipsch, the Klipsch has a very foward sound stage and natural sound response. The mids are significantly more present and detailed probable because they do not get overcompensated for the bass, like their counterpart the Beats. Finally, the treble is where these things shine, the accuracy is overwhelming. In fact I would say its does it as well as some of the best headphones. Finally, looking at the ANC circuit of the headphones. There are several issues with the Beats in this department. First, the ANC is consistently on with the ANC require the battery to run the headphone, second the ANC is pure garbage on the Beats. The noise cancelation is virtually non existent. I would say the isolation of sound when the ANC of the Beats is on is equivalent to that of the Klipsch without the ANC. With the Klipsch, the ANC does not have to be on for the phones to be powered, a huge benefit when your battery dies. Furthermore, the ANC is significantly better then the Beats and about on level with the QC15.
In conclusion, I bought the Klipsch to be a stylish version of the Beats which I could wear on all my flights. Unfortunately, because of my large head these currently can not be used what I purchased them for as the clamping force makes them good only for my shorter flights. In fact, I am considering selling them because of this issue (they are currently in the for sale forum on headfi), although the clamping force has gone down a little and I am reconsidering selling these. These headphones are the best noise canceling headphones on the market sound wise. Furthermore, even without considering the noise canceling feature, these
If you have any questions regarding the headphones please feel free to PM me. I will try to give you my honest opinion, and if your interested in trying them without taking the risk of wasting the $350 dollars check out my headfi ad, I am selling them significantly discounted.
I at least think so. Sorry for my writing errors, wrote this on my phone (while listening to the m40s) and English is not my native language 
