Build
There are definitely reasons to dislike the cheap plastic build of the UR40s, but I believe that in this case the benefits far outweigh the costs. Because of the material used, the UR40s are uncannily light for a pair of over-ears. Unlike many other cans in this price range ($30-40), they don't overly clamp on your ears or tear out your hair. In terms of durability, they fare well. I've tossed these around quite a few times, and the only damage on them I've been able to find is that one of the metal grills has detached from the outer cup and can now be pushed forward. As far as I can tell, this doesn't affect the headphone in any notable way.Sound
DrivingThese headphones are very easy to drive.
Soundstage
The staging on the UR40s isn't exceptionally wide, but it is lush. I find myself lost in the music I'm listening to when I use these, especially when it blends with the UR40s' warm tuning.
Tuning / Detail
The UR40s are tuned fairly warm, but while the bass takes the lead in these cans, I've never found that it clogs up the music. These have the expected amount of imaging and detail of hi-fi cans in their price range (good).
What? Warm mids are caused by elevation in 150-800 Hz.