So, I pulled the trigger on the H40 and the Penon Orb. H40 arrived today. I'm blown away. I have many iems from all price ranges from Blon 03 to hifiman re2000 etc. I have been buying product for a while. Akg n3003, Shure 845, Senn ie 800 where a big deal a while ago. What has amazed me is the quality and versatility of today's iems! For this price, I'm amazed at the sound. It's perfect for me and what I listen to. The bass has outstanding quality and texture. The mids wrap you in an organic warmth that is intoxicating. No peaks, linear and smooth. Lovely. The highs are airy and shimmery. Again perfect to my ears. Not metallic at all. The soundstage is huge. Depth and width. Imaging, separation are all well above average. The biggest thing for me is cohesion. Everything sounds tight and in total harmony across the frequencies. For the price these are exquisite. Yes I have expensive items which have better treble extension and detail retrieval but lack emotion. Sometimes to much detail extracts from actually connecting to what you're listening to. Isn connects with me. On many levels. Far far better to my ears to the audio legacy 3. Im looking forward to hearing the Orbs .. I will make a comparison soon as they arrive. If you want an iem with great textured bass, exotic and lush mids and smooth , shimmery treble you really cant go wrong with the H40