silent-circuit
Headphoneus Supremus
Sorry to revive this thread, but the 40's are indeed really disappointing. I tested them and the 50's at the shop and they sounded fine to me. I guessed they would sound much better in the quiet of my home but it's even worse. I compare them to my favorite headphones (Somic HM-463 which cost half the price) and they get destroyed in comfort, sound quality and fidelity.
I have actual 8" studio monitors with a pro-grade external sound card for reference so I know what a neutral perfect sound should sound like. The AT's seem to miss a whole range of frequencies and some that are muddied beyond recognition.
Audio Technica is overhyped junk.
No, the M series is junk. Audio Technica actually makes some really nice stuff, just not at that price point.