Short answer: the AKG K361. It ranks #122 of 216 over-ear headphones by sound quality, rated 3.5/5, at $123.04; the Sennheiser ACCENTUM Plus ranks #140, rated 3.4/5, and costs $129.95, which makes this an easy call rather than a real tradeoff.
Why pick the AKG K361: Bass is a little above target, about 2.6 dB in the sub-bass and 2.1 dB in the bass, so kick drums and bass lines have solid weight. Watch for: Presence is about 3.8 dB low between 3 and 6 kHz and a 7.4 dB dip near 3.9 kHz pulls back vocal clarity and the bite of snares and guitars.
What the Sennheiser ACCENTUM Plus does well: A 50 hour battery, active noise cancelling and a light 0.5 lbs (227 g) body make this an easy all day travel headphone. The tradeoff: The bass boost runs about 7.4 dB in the sub-bass and 3.8 dB in the upper bass, which can thicken vocals and mask detail.
Buy the AKG K361. It is rated higher for sound quality than the Sennheiser ACCENTUM Plus and costs less, so only choose the other one for a particular feature it does better.
Looking for alternatives? See the complete Headphones rankings.
Specifications Side By Side
| AKG K361 | Sennheiser ACCENTUM Plus | |
|---|---|---|
| Price | $123.04 | $129.95 |
| Ranked | #122 of 216 in Over-Ear Headphones | #140 of 216 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 71 (measured by oratory1990, via AutoEQ) | 68 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 2.19 dB standard deviation | 2.36 dB standard deviation |
| Tonal Tilt | -0.99 (negative is warmer, positive brighter) | -1.07 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+3.0 dB at 30 Hz) | Within 6 dB of target down to 20 Hz (+6.9 dB at 30 Hz) |
| Connection | Wired | Wireless and wired |
| Back | Closed | Closed |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 x 50mm dynamic | 1 x 37mm dynamic |
| Impedance | 32 ohms | - |
| Sensitivity | 114 dB SPL/V | 106 dB SPL |
| Weight | 0.5 lbs (219 g) | 0.5 lbs (227 g) |
| Frequency Response | 15Hz - 28kHz (Manufacturer specified) | 10Hz - 22kHz (Manufacturer specified) |
| Active Noise Cancelling | - | Yes |
| Battery Life | - | 50 hours (Manufacturer specified) |
| Bluetooth Version | - | 5.2 |
| Bluetooth Codecs | - | SBC, AAC, aptX, aptX Adaptive |
| Built-in Microphone | - | Yes |
| IP Rating | - | None |
Related Headphone Comparisons
How AKG K361 compares with other leading options:
- RODE NTH-100 vs AKG K361
- AKG K361 vs HIFIMAN Sundara Closed-Back
- RODE NTH-100 vs Sennheiser ACCENTUM Plus
- Sennheiser ACCENTUM Plus vs HIFIMAN Sundara Closed-Back
- Sennheiser ACCENTUM Plus vs Austrian Audio Hi-X15
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 K361: $123.04 Amazon eBay
Pros: Bass is a little above target, about 2.6 dB in the sub-bass and 2.1 dB in the bass, so kick drums and bass lines have solid weight. Midrange from 200 Hz to 3 kHz tracks the target within a fraction of a dB, which keeps vocals natural. A 32 ohm impedance and 114 dB sensitivity let it run loudly from a phone, and the closed 219 g design isolates somewhat from surroundings.
Cons: Presence is about 3.8 dB low between 3 and 6 kHz and a 7.4 dB dip near 3.9 kHz pulls back vocal clarity and the bite of snares and guitars. A 2.4 dB peak near 8.8 kHz adds a touch of sharpness on top of the dull presence region. Treble overall is a bit soft, about 1.7 dB under target from 6 to 10 kHz.
Full AKG K361 review and specifications →
| Back | Closed |
|---|---|
| Connection | Wired |
| Deviation From Target | 2.19 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x 50mm dynamic |
| Form Factor | Over-ear |
| Frequency Response | 15Hz - 28kHz (Manufacturer specified) |
| Harman Preference Score | 71 (measured by oratory1990, via AutoEQ) |
| Impedance | 32 ohms |
| Sensitivity | 114 dB SPL/V |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+3.0 dB at 30 Hz) |
| Tonal Tilt | -0.99 (negative is warmer, positive brighter) |
| Weight | 0.5 lbs (219 g) |
EQ preset to match the Harman target
Set a preamp of -5.8 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 | -2.3 dB | 0.70 |
| Peak | 149 Hz | -3.3 dB | 1.47 |
| Peak | 4,019 Hz | +5.9 dB | 2.87 |
| Peak | 75 Hz | +1.3 dB | 2.02 |
| Peak | 42 Hz | -1.4 dB | 1.64 |
| High shelf | 10,000 Hz | -1.2 dB | 0.70 |
| Peak | 2,560 Hz | -1.0 dB | 2.54 |
| Peak | 378 Hz | +0.7 dB | 1.79 |
| Peak | 7,330 Hz | +2.4 dB | 5.94 |
| Peak | 1,338 Hz | -1.0 dB | 2.72 |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Sennheiser ACCENTUM Plus: $129.95 Wireless Amazon eBay
Pros: A 50 hour battery, active noise cancelling and a light 227 g body make this an easy all day travel headphone. Bluetooth 5.2 with SBC, AAC, aptX and aptX Adaptive covers most phones, and a built-in microphone handles calls. Bass is strong, with sub-bass about 7.4 dB above target, so electronic and pop tracks have plenty of weight.
Cons: The bass boost runs about 7.4 dB in the sub-bass and 3.8 dB in the upper bass, which can thicken vocals and mask detail. A 4.1 dB peak near 11.4 kHz adds some treble sizzle, and a 6.5 dB dip near 4.4 kHz pulls back vocal clarity. It has no weather rating, and the AKG K361 has a higher rating for less money if wireless is not needed.
Full Sennheiser ACCENTUM Plus review and specifications →
| Released | Feb 2024 (2 years ago) |
|---|---|
| Active Noise Cancelling | Yes |
| Back | Closed |
| Battery Life | 50 hours (Manufacturer specified) |
| Bluetooth Codecs | SBC, AAC, aptX, aptX Adaptive |
| Bluetooth Version | 5.2 |
| Built-in Microphone | Yes |
| Connection | Wireless and wired |
| Deviation From Target | 2.36 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x 37mm dynamic |
| Form Factor | Over-ear |
| Frequency Response | 10Hz - 22kHz (Manufacturer specified) |
| Harman Preference Score | 68 (measured by oratory1990, via AutoEQ) |
| IP Rating | None |
| Sensitivity | 106 dB SPL |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+6.9 dB at 30 Hz) |
| Tonal Tilt | -1.07 (negative is warmer, positive brighter) |
| Weight | 0.5 lbs (227 g) |
EQ preset to match the Harman target
Set a preamp of -4.3 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 | -6.0 dB | 0.70 |
| Peak | 245 Hz | -1.8 dB | 1.27 |
| Peak | 1,884 Hz | +3.4 dB | 1.83 |
| Peak | 4,135 Hz | +4.7 dB | 4.12 |
| Peak | 2,934 Hz | -3.2 dB | 3.46 |
| High shelf | 10,000 Hz | -4.5 dB | 0.70 |
| Peak | 87 Hz | +2.3 dB | 2.24 |
| Peak | 146 Hz | -1.2 dB | 2.10 |
| Peak | 817 Hz | +0.8 dB | 3.06 |
| Peak | 5,714 Hz | -1.3 dB | 5.18 |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons