Short answer: the AKG K371. Both are rated 4.1/5 for sound quality (#57 and #72 of 481 over-ear headphones), and the AKG K371 costs $179 against $199 for the Sennheiser PC38X, and with sound quality even, the cheaper one is the better buy.
The case for the AKG K371: A preference score of 85 with only 1.66 dB of deviation makes it one of the smoother closed-back models, and sub-bass runs about 1.6 dB above target for a full, extended low end. The tradeoff: A 7 dB dip near 3.9 kHz and presence about 2.6 dB low push vocals and instrument detail back, while air above 10 kHz is roughly 3.5 dB low, so the sound is dark and lacks sparkle.
Why pick the Sennheiser PC38X: Measured response gives it an excellent Harman preference score of 84 with a 1.99 dB spread, and its mids sit within about 1.1 dB of target, so vocals and instruments sound natural. Watch for: Sub-bass is 5.9 dB short at 30 Hz, so deep bass lacks rumble.
Buy the AKG K371. Both are rated the same for sound quality, and it costs $20 less than the Sennheiser PC38X.
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A preference score of 85 with only 1.66 dB of deviation makes it one of the smoother closed-back models, and sub-bass runs about 1.6 dB above target for a full, extended low end.
Amazon $179.00 eBay
Measured response gives it an excellent Harman preference score of 84 with a 1.99 dB spread, and its mids sit within about 1.1 dB of target, so vocals and instruments sound natural.
Amazon $199.00 eBayPrices on this page were last checked October 16, 2026 at 5:46 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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Specifications Side By Side
| AKG K371 | Sennheiser PC38X | |
|---|---|---|
| Price | $179.00 | $199.00 |
| Ranked | #57 of 481 in Over-Ear Headphones | #72 of 481 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 85 (measured by oratory1990, via AutoEQ) | 84 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 1.66 dB standard deviation | 1.99 dB standard deviation |
| Tonal Tilt | -0.57 (negative is warmer, positive brighter) | -0.36 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+2.1 dB at 30 Hz) | Falls 6 dB below target at 28 Hz (-5.9 dB at 30 Hz) |
| Connection | Wired | Wired |
| Back | Closed | Open |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 x 50mm dynamic | - |
| Impedance | 32 ohms | 28 ohms |
| Sensitivity | 114 dB SPL/V | - |
| Weight | 0.6 lbs (255 g) | 0.6 lbs (253g) |
| Frequency Response | 5Hz - 40kHz (Manufacturer specified) | 10Hz - 30kHz |
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