When I received the first Dark Matter, I wondered why all the fuss? Where was the IMR famous bass (which on my Ozar is stunning)? IMR are a different kind of company. They do listen. OK it must be hard running this most unusual company, but still there is more personal contact and kindness in the way Bob runs his company. Waiting for builds is usual.....but worth it. So a replacement was sent out for the first Dark Matter. Of course in the UK we are not subject to the vagaries of world postal systems and delivery is quick. Well the new replacement Dark Matter has arrived and is the most engaging IEM I have heard (I have about 50 IEMs). Bass is experiential, almost a bodily experience, like being in front of an imaginary speaker. Mids are sweet, tone-full, great timbre and musical.......highs are detailed sweet and don't grate like on many an IEM......they are very integrated. Stage is wide and for many tracks, outside the headspace. Are there negatives if you are lucky to get a peak functioning Dark Matter.....fit has to be sought and a good seal essential. The correct bass and treble tuning tips need to be found by trial and error (I'm a bass driven black lower and blue upper). Is the Dark Matter V-Shaped......no not really....the mids are in a way the star of the show. The mids are very forwards on the stage, but if you get a peak functioning Dark Matter, the mids are shiny deliciousness. All in all IMR are an unusual company and Bob's ear for tuning like no other. Barring some Planars no other IEMs are worthy of displacing the SOG, Ozar, Dark Matter from my ears........and the soon coming Ace is avidly awaited