I had he 400I and now m1060. He 400i wold be a great headphones if it had some sub bass. Its simply not going down below 40hz. I don't know how they are doing it with a ~80mm driver. Its balanced and easy to listen by the way. The m1060 is way better. It has spacious and detailed sound with beautifull bass, but the mid highs are a little bit unbalanced. So it needs some mod to tune it to yourself. If you dont like some modding then choose the he 400i.