Audio Technica ATH M40x vs. AKG K240 vs. Sony MDR-7506
Part III of a Reference Mini-Series on affordable studio headphones!
Updates:
- 2/26/21. Article posted.
40x. K240. MDR-7506. Which is best for mixing? Which can be discarded? Which is best for casual listening?
All of these answers and more can be had for about Tree Fiddy…
PONY UP THAT CHANGE, HOMIE!
Greetings, comrade, Stuart Charles here, HomeStudioBasics.com helping YOU make sound decisions leading to a beautiful audio experience that will make you fall in love with music, all over again; so….
Last time we saw 3 closed backs go toe to toe (7506/50x/HD280) with the 7506 coming out on top easily, followed by 280 and then the 50x. Also in that shootout, I threw in the 40x and V6 because, why not? Lol.
Related: Sony MDR-7506 vs. Audio Technica ATH M50x vs. Sennheiser HD280 Pro
This time around, 40x again loses handily, but the semi-open-backed K240 vs. 7506?
That’s a tough call!
Let’s go over the main differences between the 3 for posterity, and then we’ll make a decision.
At A Glance






Video Discussion
Coming Soon!
In The Box
Audio Technica ATH M40x
- Audio-Technica ATH-M40x Closed-Back Monitor Headphones (Black)
- Coiled Cable (3.9 to 9.8′)
- Straight Cable (9.8′)
- 1/4″ Screw-On Adapter
- Carrying Pouch
- Limited 2-Year Warranty
AKG K240
- AKG K240 Studio Professional Semi-Open Stereo Headphones
- Gold-Plated 1/4″ Adapter
- Detachable Cable
- Limited 2-Year Warranty
Sony MDR-7506
- Sony MDR-7506 Headphones
- Soft Case
- 1/4″ Adapter
- Limited 90-Day Warranty
Specs/Graphs
Audio Technica ATH M40x
Shoutout to Crinacle for the graph! This is Crinacle’s graph. There are many like it, but this one is his. 😂

- Price: Check Amazon! | Check Sweetwater! | Check eBay!
- Type: Closed-back. Closed back vs. Open back headphones.
- Driver Size: 40mm.
- Frequency Response: 15Hz – 24kHz.
- Impedance: 35 Ohms. What is Headphone Impedance?
- Cable Type: Straight & Coiled.
- Cable Length: 9.8′
- Plug Size: 1/8″ (1/4″ adapter included).
- Weight: 8.5 oz / 240 g (without Cable)
- Manufacturer Part Number: ATH-M40x.
- Official Review: Audio Technica ATH M40x Review
AKG K240
This is also Crinacle’s graph. Many like it. This one his. Good, you like!
- Price: Check Amazon! | Check Sweetwater! | Check eBay!
- Type: Semi-open.
- Fit: Circumaural (Over-ear).
- Impedance: 55 Ohm.
- Sensitivity: 91dB. What is Sensitivity in Headphones?
- Frequency response: 15Hz to 25kHz.
- Material: Plastic, Faux leather.
- Headband: Self-adjusting.
- Cable Length: 9.8 ft.
- Color: Black, some Gold.
- Weight: 8.5 oz / 240 g
- Official Review: AKG K240 Studio Review [With Video]
- SR850 Comparison: AKG K240 vs. Samson SR850 [Video]
- K240M vs. K240S Ohm Comparison: AKG K240 600 Ohm vs. 55 Ohm
Sony MDR-7506
Shoutout to RTINGS for the graph! This is RTINGS’ graph. There are many like it, but this one is theirs. 😂
- Price: Check Amazon! | Check Sweetwater! | Check eBay!
- Type: Circumaural, Closed Back.
- Frequency Response: 10Hz to 20kHz
- Design: Over-Ear
- Impedance: 63 Ohm
- Sensitivity: 104dB/mW
- Cable Length: 10′ (3m)
- Weight: 7.8 Oz. (221g)
- Foldable: Yes
- Official Review: Sony MDR-7506 Review: Still Relevant In The Modern Age?
- Discussion: The Sony MDR-7506 Will Change YOUR Life
- V6 Comparison: Sony MDR V6 vs. MDR 7506 [With Chart]
First, we’ll talk about the 40x; a headphone marketed for reference without rhyme or reason. This is NOT a mixing/mastering headphone by any stretch of the imagination.

It’s a casual listening headphone with a couple of glaring flaws:
- The mid-bass is too punchy and ends up being overdone like your mom’s meatloaf.
- The treble is metallic and essy, and ends up sounding artificial like the ingredients list on Food Lion Brand Pound Cake.
- The mid-range is meh. Not much more needs to be said. It’s your typical rollercoaster ride for sissys; sucked out low mids followed by a slight rise in the presence area.
Outside of the sound, comfort is pretty bad and the cups tend to dig into your ears quite a bit. Everything about it screams NO from a reference standpoint, but yet it still bears that moniker and is sold as such.
Quite ridiculous if you ask me.
Overall, it’s too inconsistent of a sound signature to recommend for anything in particular – even general music listening becomes a chore after a while. You may like it at first (as I did), but you’ll soon outgrow it once you get more experience with better headphones. Related: Audio Technica ATH M40x Review | WORTHY!
Speaking of, both the K240 and 7506 perform markedly better than a 40x.
The main difference between these 2 headphones is where the presence peak lies, as well as the treble.
When you first put a K240 on your head, you’ll likely be taken aback at just how unique it sounds in comparison to most consumer low-grade dog food.
It will take your brain a bit of getting used to the rise at 5-7kHz, as well as the 3 1/2kHz (or thereabouts) dip, both of which will undoubtedly leave you a bit perplexed.
Bear with it though, as the K240 is incredibly natural and detailed if you give it some time. The Treble is non-fatiguing and you can listen for hours without getting annoyed in the slightest. I’d say it does a bit better than the 7506 for listening casually, as nothing about the sound signature really tries to make itself known. It’s a very smooth, relaxing type of sentiment.
The mid-range is well done, and the bass, while it does roll off, sounds articulate, clean, and detailed. The K240 is a real treat with older Rock, Soul, Oldies, and Motown recordings.
Its instrument timbre is most definitely the best out of these 3. What is Timbre? Attack, sustain, and decay of instruments and vocals are more fleshed out and apparent. At times it almost feels like instruments have a microscope over them. You’re able to distinguish how they sound in relation to one another, but also their true essence in and of themselves.
MDR-7506
The 7506 is a bit of a different animal, as its peaks are confined mostly to the treble area. The debate rages on whether this air and clarity is actual detail or artificially reproduced detail. When you’re mixing and mastering, that really doesn’t matter, as you’ll be able to pick out flaws in a recording regardless.
For casual listening, yes, it’s bright.
EQ it down a bit like Metal571 if you have to. For an easy way to do that, Get a Creative SoundBlasterX G6. It’s one of my top overall recommendations!
Still, I find the 7506 to be just about the best headphone for reference work. I mixed on one for a couple of years and then bought a V6 around 2017-2018. I found myself always reaching for it when I needed something almost dead neutral; this is what the V6/7506 provides for the most part, and your mixes will come out all the better for it.
Comfort
Comfort-wise, I’d rank them 7506, then 40x, then K240. You may be a bit surprised by this, but the K240 tends to get uncomfortable quite fast due to its incredibly shallow earcups and the propensity for your auricles to dig into the drivers.
I suppose it’s understandable as this is a headphone originating in the mid-’70s, but the flaw remains. The headband feels fine for the most part.
The 40x’s clamping force is pretty snug, but all in all, I don’t have many complaints aside from the small earcups and the less than stellar faux leather. These are cups that will crack, peel, and harden over time, and no, my name ain’t James.
Even so, The 7506’s pads do the exact same crap, only it’s worse, though from a comfort standpoint they’re a bit better.
You’ll find the little pieces of black earpad everywhere – in your hair, ears, on the floor, in your teeth, on your genitals, perhaps in your bum, etc. They really do show up in the strangest of places.
I also consider both the 7506 and 40x to be a hybrid On-Ear/Around-Ear even despite being labeled Circumaural (Around-Ear). Neither are quite that, yeah mate?
The other issue with the 7506 is its non-detachable cable, something both the 40x and K240 have. The K240’s is a mini-XLR variety while the 40x is a 2.5mm at the cup end IIRC. Do keep in mind my K240M (Austrian Model) does not have a detachable cable. The newer Chinese-made K240 Studios do have one.
Build
Build wise, I’d take the 7506, followed by the K240, and then the 40x. The 40x is infamous for cracking around the hinge area, something its older brother 50x, fortunately, circumvents by making the headphones almost completely collapsible and foldable. You can move them in virtually any way you want; something you couldn’t do with a 40x.
The 7506 is best from a robust standpoint, as it can take quite a bit of abuse like Mick Foley without wavering. The only issue is, again, the cups falling apart.
Still, it shouldn’t be too much of an issue if you don’t use them every single day. I was able to keep my V6 intact and in great shape for a few years before selling it. Related: Sony MDR V6 Review | Could’ve had a V6!
K240 seems like it would break rather easily, but I’ve owned 3 different models of this headphone and not one of them has given me a single problem. I owned a K240 Studio around 2016-2017, and 2 pairs of K240M. The previous model had a buzzing/static issue in the right channel that the eBayer conveniently forgot to mention, so I re-sold it making the next person AWARE.
About a year later, I acquired another K240M in perfect working condition per a friend of my mom. He just had one lying around and gave it to me! What luck praise God!
Do you need an amp?
For the K240, absolutely. The other 2, no.
The K240 is wildly inefficient and takes quite a bit of power from an amp to reach an acceptable listening level. The official number per the mW is around 91dB. The 600 Ohm version needs even more juice to get pumpin.’
- Still, I wouldn’t call a K240S power-hungry; a term thrown around loosely by internet snobs since seemingly the dawn of time.
It does need some power, but don’t get crazy. A K5 Pro is my default recommendation for most cans that need a bit extra.
If you want to purchase something for a 7506 or 40x, I’d go with an E10K/K3 and stop there. Anything more is a waste of money. Related: FiiO K3 vs. E10K [The Definitive Guide]
Final Word
Well, my friend, the 7506 comes out on top yet again, but the K240 Studio is right there in the running. If you think the 7506’s treble is going to bother you, there’s nothing wrong with investing in a 240. It’s been around for decades and still remains relevant to this day. Honest, pure, neutral sound.
The 7506 is an industry-standard and has also been around for decades. In the past, I always found myself subconsciously reaching for one when I needed to hear what was going on in a song or mix, and that certainly is a true testament to its staying power. I can also listen casually to music with it but be advised you may want to EQ the high treble down by a couple of dB.
Well, that’s about it for today my friend! Hope you enjoyed this Audio Technica ATH M40x vs. AKG K240 Studio vs. Sony MDR-7506 Shootout/Comparison. I also hope you have a better idea of the similarities and differences between each.
Which of these sound like you? Let me know down below!!
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All the best and God bless,
-Stu
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Hey man, i’m in a weird position. this is yet another source praising the k240. I recently purchased the chinese 55ohm version. but the issue is that they just don’t sound good and not at all like people describe them. I came across a few reviews describing exactly what i’m experiencing. most notable is voices in podcasts and similar sounding very muddy and distant and in some progressive metal certain characteristics of guitars (growling throaty) are non-existent without EQ. also classical music becomes very muddy and everything seems muffled and indirect. it just sounds wrong. not open at all. more like listening through a thin wall. it’s warm but i can only get certain details when i turn up way too much and even then i need EQ to really perceive them properly.
now, i’m no audiophile and very new to this but as a musician and music lover i feel like i can’t be THAT off.
is it possible that they are faulty or maybe that the chinese version just isn’t the same? i’m about to replace them by ATH M40x or Sony MDR-7506 but i still kind of want to find out, if i’m crazy.
i just can’t understand how this is supposed to be “flat”. also have tried amping and the difference was too small to really solve the issue.
Hey man! They could be faulty, but you bring out a great point about the K240 that I’ve been recently noticing. Keep in mind that I do have the K240M 600 Ohm version, but yeah, it’s definitely not a sound signature for everyone. I also completely see where you’re coming from as I’ve experienced those same sorts of sentiments as well in my own listening. Looking at it objectively, I think the 240 is a highly specialized headphone and works extremely well for some things, and perhaps not nearly as good for others. For instance, Motown, older recorded rock, soul, oldies, etc. sound really good with a 240. Modern music not as much.
I do think vocals can sound a bit too pushed back at times, but the overall sound is incredibly natural. I’m listening now and there’s just something I really like about the signature even though it does sound really weird when you first put it on. If I’m honest, yeah, it doesn’t sound “correct”, at least in terms of what we’re used to. Our ears expect a rise around 3k and the 240’s dips in that area while rising back up around 5-7. That’s what I measured anyway in my 240 Review and comparison to the 850. Crinacle’s graph shows a rise around the presence region but still has the 7k peak as well.
This discrepancy could be the model difference but probably boils down to measuring inconsistencies. Getting a good seal is quite a challenge, but there are so many other factors that come into play.
I do really enjoy the headphone for the most part. It’s super relaxing and the treble is incredibly non-fatiguing. It’s a sound that will either grow on you or you just won’t ever end up liking it. I’d give it a bit more time. If you still don’t like it, I’d probably recommend for you an SHP9500 or 7506. Both are headphones everyone should have regardless.
Let me know if I can help you choose between the 2. I’d consider 9500 first.