The Audio Technica ATH D40fs headphones feature enhanced bass response for low-frequency sound sources. As professional headphone, the ATH D40fs have field-replaceable cables, drivers and ear pads, 1,600 mW of power handling, high SPL capability, 40 mm diameter drivers, neodymium magnets and CCAW voice coils. Other features include OFC litz wire cables (with convenient one-side exit, plus otating earpieces for easy one-ear monitoring. A Word About Audio-Technica - Audio-Technica has been dedicated to advancing the art and technology of electro-acoustic design and manufacturing since 1962. From a beginning in state-of-the-art phono cartridges, A-T has expanded over the years into high-performance headphones, microphones, mixers and electronic products for home and professional use. In each new area the goal has been to create innovative, problem-solving products. The results of these engineering and production efforts can be seen in the effective use of A-T products in a broad spectrum of applications. Audio-Technica microphones, for example, are found in daily use in major broadcast and recording studios, and relied upon by top touring musicians. A-T mics are chosen for important installations and major events, such as the U.S. House of Representatives, the U.S. Senate, the Super Bowl, World Cup Soccer and the Olympics. Whether in the home, or in schools and universities, boardrooms, council chambers or places of worship, Audio-Technica products are providing superior performance and exceptional value worldwide.