Well my XBA-40s are up for sale, I posted them on eBay if any one is interested. All-in-all, I prefer the XBA-30s sound signature over the 40s. The 40s definitely do shine with a lower output impedance source (i.e the Sansa Zip Clip). They are hardly used and come with everything included.
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[REVIEW] XBA-3 VS XBA-30 VS XBA-40 - Page 2
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