Short answer: the Beyerdynamic DT 270 Pro. It ranks #212 of 481 over-ear headphones by sound quality, rated 3.6/5, at $129.99. The AKG K361 ranks #236, rated 3.5/5, at $119.99, $10 cheaper, a saving that is not big enough to make up the sound-quality gap.
Why pick the Beyerdynamic DT 270 Pro: The median of 5 hobbyist measurements gives it a solid Harman preference score of 74 with a 2.17 dB spread, and its mids sit within about 1 dB of target, so vocals and instruments sound natural. The catch: A 5 dB peak near 11.9 kHz can make cymbals and sibilance sound sharp.
The case for 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.
Buy the Beyerdynamic DT 270 Pro. It is rated higher for sound quality, and the $10 you would save on the AKG K361 does not close the gap.
Looking for alternatives? See the complete Headphones rankings.
The median of 5 hobbyist measurements gives it a solid Harman preference score of 74 with a 2.17 dB spread, and its mids sit within about 1 dB of target, so vocals and instruments sound natural.
Amazon $129.99 eBay
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.
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Specifications Side By Side
| Beyerdynamic DT 270 Pro | AKG K361 | |
|---|---|---|
| Price | $129.99 | $119.99 |
| Ranked | #212 of 481 in Over-Ear Headphones | #236 of 481 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Back | Closed | Closed |
| Connection | Wired | Wired |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 x 42mm dynamic | 1 x 50mm dynamic |
| Impedance | 45 ohms | 32 ohms |
| Sensitivity | 96 dB/mW | 114 dB SPL/V |
| Frequency Response | 5Hz - 24kHz | 15Hz - 28kHz (Manufacturer specified) |
| Weight | 0.4 lbs (194 g) | 0.5 lbs (219 g) |
| Harman Preference Score | 74 (median of 5 squig.link measurements, calibrated to AutoEQ) | 71 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 2.17 dB standard deviation | 2.19 dB standard deviation |
| Tonal Tilt | -0.79 (negative is warmer, positive brighter) | -0.99 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+2.2 dB at 30 Hz) | Within 6 dB of target down to 20 Hz (+3.0 dB at 30 Hz) |
Frequency Response Compared
Both headphones’ measurements overlaid on the Harman target. Above the target sounds louder in that range, below it quieter. Each curve is the median of several independent measurements, shifted so its 500 Hz to 2 kHz average sits at 0 dB, so only the tuning is compared.
Measurement data: the Beyerdynamic DT 270 Pro from boizoff, daemonxar, gadgetrytech, ish and sai; the AKG K361 from audioamigo, boizoff, kuulokenurkka and listener, all via squig.link.
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