Short answer: the AKG K240 Studio. Both are rated 3.4/5 for sound quality (#141 and #142 of 216 over-ear headphones), and the AKG K240 Studio costs $54.95 against $69.95 for the Sennheiser HD 400 S, and with sound quality even, the cheaper one is the better buy.
The case for the AKG K240 Studio: A preference score of 68 in oratory1990’s measurement puts it in the middle of the pack, with a fairly even tilt and bass within about 1.4 dB of target from 60 to 200 Hz. The catch: Sub-bass from 20 to 60 Hz sits about 13.7 dB below target, so kick drums and synth bass lack rumble and weight.
The case for the Sennheiser HD 400 S: Crinacle’s measurement gives it a solid preference score of 68, a respectable result for a budget closed headphone. The catch: A 3.2 dB spread around the target means the response is not especially smooth.
Buy the AKG K240 Studio. Both are rated the same for sound quality, and it costs $15 less than the Sennheiser HD 400 S.
Still deciding? The full Headphones rankings cover every ranked option.
Specifications Side By Side
| AKG K240 Studio | Sennheiser HD 400 S | |
|---|---|---|
| Price | $54.95 | $69.95 |
| Ranked | #141 of 216 in Over-Ear Headphones | #142 of 216 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 68 (measured by oratory1990, via AutoEQ) | 68 (measured by crinacle, via AutoEQ) |
| Deviation From Target | 3.33 dB standard deviation | 3.23 dB standard deviation |
| Tonal Tilt | +0.30 (negative is warmer, positive brighter) | -0.35 (negative is warmer, positive brighter) |
| Sub-bass Extension | Falls 6 dB below target at 84 Hz (-17.6 dB at 30 Hz) | - |
| Connection | Wired | Wired |
| Back | Semi-open | Closed |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 x 30mm dynamic | 1 x dynamic |
| Impedance | 55 ohms | 18 ohms |
| Sensitivity | 104 dB SPL/V | 120 dB SPL/V |
| Weight | 0.5 lbs (240 g) | 0.5 lbs (217 g) |
| Frequency Response | 15Hz - 25kHz (Manufacturer specified) | 18Hz - 20kHz (Manufacturer specified) |
| Built-in Microphone | No | Yes |
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- Sennheiser HD 400 S vs Audio-Technica ATH-M20x
- Sennheiser HD 400 S vs HyperX Cloud Alpha
- AKG K361 vs Sennheiser ACCENTUM Plus
Prices on this page were last checked October 11, 2026 at 4:59 PM UTC. Product prices and availability are accurate as of that date/time and are subject to change; the price and availability shown on Amazon at the time of purchase will apply to the purchase of this product.
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The Two Headphones In Full
AKG K240 Studio: $54.95 Amazon eBay
Pros: A preference score of 68 in oratory1990’s measurement puts it in the middle of the pack, with a fairly even tilt and bass within about 1.4 dB of target from 60 to 200 Hz. At 55 ohms and 104 dB sensitivity it runs fine from a phone or laptop without a dedicated amp. The semi-open design weighs 240 g and suits critical listening at home, and it is rated higher than the Sennheiser HD 280 Pro and the Sony WH-CH510.
Cons: Sub-bass from 20 to 60 Hz sits about 13.7 dB below target, so kick drums and synth bass lack rumble and weight. A 6.2 dB dip near 3.6 kHz pulls back vocal presence and detail, while a 3.7 dB peak near 7 kHz can add a touch of edge to cymbals. The semi-open back leaks sound and offers little isolation, and there is no microphone.
Full AKG K240 Studio review and specifications →
| Back | Semi-open |
|---|---|
| Built-in Microphone | No |
| Connection | Wired |
| Deviation From Target | 3.33 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x 30mm dynamic |
| Form Factor | Over-ear |
| Frequency Response | 15Hz - 25kHz (Manufacturer specified) |
| Harman Preference Score | 68 (measured by oratory1990, via AutoEQ) |
| Impedance | 55 ohms |
| Sensitivity | 104 dB SPL/V |
| Sub-bass Extension | Falls 6 dB below target at 84 Hz (-17.6 dB at 30 Hz) |
| Tonal Tilt | +0.30 (negative is warmer, positive brighter) |
| Weight | 0.5 lbs (240 g) |
EQ preset to match the Harman target
Set a preamp of -6.2 dB, then add these filters in any parametric equalizer (Wavelet, Equalizer APO, Peace, or a player with parametric EQ). Calculated by AutoEQ from its measured frequency response.
| Filter | Frequency | Gain | Q |
|---|---|---|---|
| Low shelf | 105 Hz | +6.3 dB | 0.70 |
| Peak | 204 Hz | -3.2 dB | 0.33 |
| Peak | 4,207 Hz | +5.2 dB | 3.07 |
| Peak | 1,585 Hz | +5.4 dB | 3.15 |
| Peak | 75 Hz | +2.9 dB | 1.48 |
| High shelf | 10,000 Hz | +1.8 dB | 0.70 |
| Peak | 6,459 Hz | -2.3 dB | 2.56 |
| Peak | 5,428 Hz | +2.7 dB | 3.81 |
| Peak | 2,689 Hz | -1.7 dB | 4.63 |
| Peak | 9,322 Hz | -2.0 dB | 2.55 |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Sennheiser HD 400 S: $69.95 B&H Photo Video eBay
Pros: Crinacle’s measurement gives it a solid preference score of 68, a respectable result for a budget closed headphone. With 18 ohm impedance and 120 dB/V sensitivity it gets loud from any phone, and at 217 g it is light, with an inline microphone for calls.
Cons: A 3.2 dB spread around the target means the response is not especially smooth. The AKG K240 Studio earns the same rating for less money.
Full Sennheiser HD 400 S review and specifications →
| Released | 2019 (7 years ago) |
|---|---|
| Back | Closed |
| Built-in Microphone | Yes |
| Connection | Wired |
| Deviation From Target | 3.23 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x dynamic |
| Form Factor | Over-ear |
| Frequency Response | 18Hz - 20kHz (Manufacturer specified) |
| Harman Preference Score | 68 (measured by crinacle, via AutoEQ) |
| Impedance | 18 ohms |
| Sensitivity | 120 dB SPL/V |
| Tonal Tilt | -0.35 (negative is warmer, positive brighter) |
| Weight | 0.5 lbs (217 g) |
EQ preset to match the Harman target
Set a preamp of -3.8 dB, then add these filters in any parametric equalizer (Wavelet, Equalizer APO, Peace, or a player with parametric EQ). Calculated by AutoEQ from its measured frequency response.
| Filter | Frequency | Gain | Q |
|---|---|---|---|
| Low shelf | 105 Hz | +7.5 dB | 0.70 |
| Peak | 195 Hz | -16.4 dB | 0.18 |
| Peak | 5,708 Hz | +8.8 dB | 0.96 |
| Peak | 223 Hz | +19.5 dB | 0.50 |
| Peak | 5,459 Hz | -10.9 dB | 2.60 |
| High shelf | 10,000 Hz | +1.7 dB | 0.70 |
| Peak | 58 Hz | -0.9 dB | 2.68 |
| Peak | 775 Hz | +1.1 dB | 2.76 |
| Peak | 3,779 Hz | +3.7 dB | 4.57 |
| Peak | 3,093 Hz | -1.5 dB | 0.84 |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons