AudioTechnica has a number of 40mm headphones coming out, the most impressive of which is the “ATH-T44.” At 5,200 yen, the T44s provide a decent frequency response from as low as 18Hz to as high as 23kHz. They have a thing called the “Quick Headband Mechanism” for adjusting their position on your head, by locking them in place after you find a comfortable position, but I’m not sure how this really varies from other headphones. The rest of the specifications are too technical for me.
AudioTechnica 4 models of headphone with 40mm units [AV Watch]
