Same pads, same cable (very nice one actually). HD560 has a little brighter tonality and noticeably less bass-body sound than HD540. Voices and everythin is more present on HD540. HD560 sounds come from a further distance. The detail retrieval is simlar due to the fact it is brighter, but I give it to HD540 it gives even more detail and without sacrification of bass. HD540 gives not just detail but also texture of instruments. Both tonalities may suit different genres, but HD540 is closer to perfection. HD560 is relaxed, further distance, brighter, less bassy, less body, less present, a little less detail, a lot less texture, softer attack sounding. So HD540 are superior. I can hear why. BUt what about well recorder classical or acoustic music? Does this genre suit HD560 more? Bela Fleck playing on Banjo instrumental songs (album Perpetual motion). HD560 = Sweet sound, emotional and yet calm. HD540 = perfection. It gives different result, it takes you to different places. HD540 = admire technicality and finesse of Mr. Fleck, and piece of music itself. HD560 = taste emotion of that piece and forget about such details as in which room it was played, what was the shape of musician that day etc. If the microphone was closer to one instrument or the other, what kind of wood is that second classical guitar made of. Your head will be inside in the guitars with HD540 and Bela will be telling you to get it out because he wants to continue playing, that good HD540 is. HD560 = inferior yet musical. HD540 = da beast.