This is great for the price. Its sound reminds me of Stax headphones or electrostatic speakers, both of which I don't own, but have heard on a few occasions. It needs extensive(100+ hours?) breaking in to help tame the highs and bring out the bass. If you want a slightly warmer sound or are treble sensitive, then choose the Panasonic RP-HJE355 instead, although some may want to buy both.
JVC HA-FX40-B Earphone - KV6902
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