ATH-M40fs Precision Studiophones...Audio-Technica's premium professional studiophones offer a flat, extended frequency response for professional studio monitoring. Superior components provide very high SPL capabilities while maintaining exceptional clarity of sound. Exterior design features include sturdy strain-relief cable and comfortable circumaural earpieces that can be rotated 180 degrees to permit one-ear monitoring. The studiophones utilize 40-millimeter drives with neodymium magnets and copper-clad aluminum wire voice coils for lowest mass. They are equipped with an 11-foot cable terminated in a standard 1/4-inch connector. This field-serviceable model allows elements, cables, and earpads to be replaced in the field if needed. Flat, extended frequency response for mixing/monitoring; Field-replaceable cables, drivers and ear pads; 1,600 mW of power handling, high SPL capability; 40 mm diameter drivers, neodymium magnets and CCAW voice coils; OFC litz wire cables, convenient one-side exit; Rotating earpieces for easy one-ear monitoring.