Short answer: the Audio-Technica ATH-M50x. It ranks #89 of 216 over-ear headphones by sound quality, rated 3.8/5, at $158. The AKG K240 MKII ranks #108, rated 3.7/5, at $149, $9 cheaper, which does not close the gap in sound quality.
What the Audio-Technica ATH-M50x does well: This closed back has a very smooth response, with a deviation of 2.0 dB and the largest peak only 1.2 dB near 4.3 kHz, so it avoids harshness. Watch for: Treble from 6 to 10 kHz is about 1.7 dB low and a 3.5 dB dip near 6.8 kHz softens cymbals and sibilance, while the top octave runs about 2 dB hot, a slightly uneven treble.
The case for the AKG K240 MKII: In oratory1990’s measurement it earns a preference score of 75, with bass from 60 to 200 Hz within 1 dB of the Harman target, so bass guitar and male vocals sound full without boom. Watch for: Sub-bass falls 6 dB below target by 63 Hz and sits more than 14 dB down at 30 Hz, so kick drums, synth bass and film rumble lose their weight.
Buy the Audio-Technica ATH-M50x. It is rated higher for sound quality, and the $9 you would save on the AKG K240 MKII does not close the gap.
Still deciding? The full Headphones rankings cover every ranked option.
Specifications Side By Side
| Audio-Technica ATH-M50x | AKG K240 MKII | |
|---|---|---|
| Price | $158.00 | $149.00 |
| Ranked | #89 of 216 in Over-Ear Headphones | #108 of 216 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 78 (measured by oratory1990, via AutoEQ) | 75 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 2.01 dB standard deviation | 2.93 dB standard deviation |
| Tonal Tilt | -0.75 (negative is warmer, positive brighter) | -0.16 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+0.9 dB at 30 Hz) | Falls 6 dB below target at 63 Hz (-14.2 dB at 30 Hz) |
| Connection | Wired | Wired |
| Back | Closed | Semi-open |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 x 45mm dynamic | 1 x 30mm dynamic |
| Impedance | 38 ohms | 55 ohms |
| Sensitivity | 99 dB/mW | 104 dB SPL/V |
| Weight | 0.6 lbs (285 g) | 0.5 lbs (240 g) |
| Frequency Response | 15Hz - 28kHz (Manufacturer specified) | 15Hz - 25kHz (Manufacturer specified) |
| Built-in Microphone | - | No |
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- Philips SHP9500 vs Audio-Technica ATH-M50x
- Audio-Technica ATH-M40x vs Audio-Technica ATH-M50x
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
Audio-Technica ATH-M50x: $158.00 Amazon eBay
Pros: This closed back has a very smooth response, with a deviation of 2.0 dB and the largest peak only 1.2 dB near 4.3 kHz, so it avoids harshness. Sub-bass is on target and bass from 60 to 200 Hz is about 3 dB above, which gives clean, punchy bass, and the preference score is 78. At 38 ohms and 99 dB/mW it is easy to drive from a phone, it weighs 285 g and it isolates from noise.
Cons: Treble from 6 to 10 kHz is about 1.7 dB low and a 3.5 dB dip near 6.8 kHz softens cymbals and sibilance, while the top octave runs about 2 dB hot, a slightly uneven treble. The warm, bass lifted balance is not neutral enough for critical listening. It is a closed back, so bass has less airiness than the open backs in this class.
Full Audio-Technica ATH-M50x review and specifications →
| Back | Closed |
|---|---|
| Connection | Wired |
| Deviation From Target | 2.01 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x 45mm dynamic |
| Form Factor | Over-ear |
| Frequency Response | 15Hz - 28kHz (Manufacturer specified) |
| Harman Preference Score | 78 (measured by oratory1990, via AutoEQ) |
| Impedance | 38 ohms |
| Sensitivity | 99 dB/mW |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+0.9 dB at 30 Hz) |
| Tonal Tilt | -0.75 (negative is warmer, positive brighter) |
| Weight | 0.6 lbs (285 g) |
EQ preset to match the Harman target
Set a preamp of -3.1 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 | +0.6 dB | 0.70 |
| Peak | 156 Hz | -5.2 dB | 0.73 |
| Peak | 326 Hz | +5.3 dB | 1.59 |
| Peak | 7,077 Hz | +2.8 dB | 2.22 |
| Peak | 3,483 Hz | +2.1 dB | 5.82 |
| High shelf | 10,000 Hz | -4.1 dB | 0.70 |
| Peak | 45 Hz | -1.1 dB | 1.90 |
| Peak | 66 Hz | +1.4 dB | 3.59 |
| Peak | 787 Hz | -0.5 dB | 1.79 |
| Peak | 1,640 Hz | +0.9 dB | 3.41 |
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AKG K240 MKII: $149.00 B&H Photo Video eBay
Pros: In oratory1990’s measurement it earns a preference score of 75, with bass from 60 to 200 Hz within 1 dB of the Harman target, so bass guitar and male vocals sound full without boom. A gentle 2.8 dB lift in the low mids gives voices and acoustic instruments a warm body, and the treble from 6 to 16 kHz stays within about 1 dB of target. At 240 g with a semi-open back, it suits warm and neutral listeners who want an airy presentation.
Cons: Sub-bass falls 6 dB below target by 63 Hz and sits more than 14 dB down at 30 Hz, so kick drums, synth bass and film rumble lose their weight. A 4.2 dB dip near 4.4 kHz followed by a 4.3 dB peak near 7 kHz makes the upper treble a little uneven, and the semi-open back leaks sound and blocks little outside noise. The Thinksound ov21 is rated higher and costs less.
Full AKG K240 MKII review and specifications →
| Released | 2008 (18 years ago) |
|---|---|
| Back | Semi-open |
| Built-in Microphone | No |
| Connection | Wired |
| Deviation From Target | 2.93 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x 30mm dynamic |
| Form Factor | Over-ear |
| Frequency Response | 15Hz - 25kHz (Manufacturer specified) |
| Harman Preference Score | 75 (measured by oratory1990, via AutoEQ) |
| Impedance | 55 ohms |
| Sensitivity | 104 dB SPL/V |
| Sub-bass Extension | Falls 6 dB below target at 63 Hz (-14.2 dB at 30 Hz) |
| Tonal Tilt | -0.16 (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 | +6.2 dB | 0.70 |
| Peak | 180 Hz | -4.0 dB | 0.56 |
| Peak | 4,180 Hz | +5.6 dB | 3.17 |
| Peak | 1,605 Hz | +4.7 dB | 3.06 |
| Peak | 56 Hz | +1.5 dB | 1.88 |
| High shelf | 10,000 Hz | +1.2 dB | 0.70 |
| Peak | 2,807 Hz | -2.7 dB | 3.81 |
| Peak | 6,678 Hz | -2.4 dB | 6.00 |
| Peak | 3,488 Hz | +2.5 dB | 6.00 |
| Peak | 558 Hz | +1.5 dB | 6.00 |
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