Short answer: the HIFIMAN HE400se. It ranks #18 of 216 over-ear headphones by sound quality, rated 4.3/5, at $109; the Audio-Technica ATH-M40x ranks #85, rated 3.9/5, at $109. Close enough in price that the sound-quality gap is the deciding factor.
The HIFIMAN HE400se is the better-sounding pick. A preference score of 89 and a neutral tilt make this an accurate sounding planar for the money. The catch: Sub-bass is about 5 dB light and bass from 60 to 200 Hz is about 1 dB under target, so low end impact is limited.
What the Audio-Technica ATH-M40x does well: The closed back keeps outside noise down and sound in, and at 0.5 lbs (240 g) it is the lightest closed back in this group. The tradeoff: Treble from 6 to 10 kHz is about 2 dB hot and the top octave 4.5 dB above target, with a 5.5 dB peak near 8.3 kHz, so cymbals and sibilants can sound sharp and splashy.
Buy the HIFIMAN HE400se. It is rated higher for sound quality than the Audio-Technica ATH-M40x at the same price, 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
| HIFIMAN HE400se | Audio-Technica ATH-M40x | |
|---|---|---|
| Price | $109.00 | $109.00 |
| Ranked | #18 of 216 in Over-Ear Headphones | #85 of 216 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 89 (measured by oratory1990, via AutoEQ) | 79 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 1.98 dB standard deviation | 2.14 dB standard deviation |
| Tonal Tilt | +0.05 (negative is warmer, positive brighter) | -0.57 (negative is warmer, positive brighter) |
| Sub-bass Extension | Falls 6 dB below target at 45 Hz (-7.3 dB at 30 Hz) | Within 6 dB of target down to 20 Hz (-0.9 dB at 30 Hz) |
| Connection | Wired | Wired |
| Back | Open | Closed |
| Driver Type | Planar magnetic | Dynamic |
| Drivers | 1 x planar magnetic | - |
| Sensitivity | 91 dB/mW | 98 dB |
| Weight | 0.9 lbs (396 g) | 0.5 lbs (240 g) |
| Frequency Response | 20Hz - 20kHz (Manufacturer specified) | 15Hz - 24kHz (Manufacturer specified) |
| Impedance | - | 35 ohms |
Related Headphone Comparisons
How HIFIMAN HE400se compares with other leading options:
- HIFIMAN HE400se vs FiiO JT7
- HIFIMAN HE400se vs Sony MDR-7506
- Audio-Technica ATH-M40x vs Thinksound ov21
- Audio-Technica ATH-M40x vs Philips SHP9500
- 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
HIFIMAN HE400se: $109.00 Amazon eBay
Pros: A preference score of 89 and a neutral tilt make this an accurate sounding planar for the money. Treble is within a fraction of a dB of target and the air band is only 1 dB high, so the top end is smooth and free of sharp peaks, with the largest at about 2.4 dB near 11.9 kHz. It matches the rating of the Beyerdynamic DT 880 at a lower price, with a modest 396 g weight.
Cons: Sub-bass is about 5 dB light and bass from 60 to 200 Hz is about 1 dB under target, so low end impact is limited. The low mids are about 1.6 dB elevated while a 4.8 dB dip near 2 kHz and a 2 dB upper mid shortfall can push vocals slightly back. At 91 dB/mW sensitivity it benefits from a headphone amp, and the open back leaks sound and provides no isolation. See headphone amps and DACs with enough power to drive it.
Full HIFIMAN HE400se review and specifications →
| Released | Mar 2021 (5 years ago) |
|---|---|
| Back | Open |
| Connection | Wired |
| Deviation From Target | 1.98 dB standard deviation |
| Driver Type | Planar magnetic |
| Drivers | 1 x planar magnetic |
| Form Factor | Over-ear |
| Frequency Response | 20Hz - 20kHz (Manufacturer specified) |
| Harman Preference Score | 89 (measured by oratory1990, via AutoEQ) |
| Sensitivity | 91 dB/mW |
| Sub-bass Extension | Falls 6 dB below target at 45 Hz (-7.3 dB at 30 Hz) |
| Tonal Tilt | +0.05 (negative is warmer, positive brighter) |
| Weight | 0.9 lbs (396 g) |
EQ preset to match the Harman target
Set a preamp of -6.0 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 | +6.7 dB | 0.70 |
| Peak | 1,968 Hz | +5.1 dB | 2.37 |
| Peak | 861 Hz | -2.3 dB | 1.86 |
| Peak | 101 Hz | -2.4 dB | 0.32 |
| Peak | 1,619 Hz | +1.1 dB | 3.53 |
| High shelf | 10,000 Hz | -2.6 dB | 0.70 |
| Peak | 138 Hz | +0.7 dB | 1.98 |
| Peak | 64 Hz | -0.7 dB | 1.95 |
| Peak | 251 Hz | -0.4 dB | 2.33 |
| Peak | 29 Hz | +0.5 dB | 2.63 |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Audio-Technica ATH-M40x: $109.00 Amazon eBay
Pros: The closed back keeps outside noise down and sound in, and at 240 g it is the lightest closed back in this group. Bass from 60 to 200 Hz sits about 3 dB above target while sub-bass is nearly on target, giving punchy, full low end with a preference score of 79. At 35 ohms and 98 dB sensitivity a phone drives it without an amp, and it ties the Philips SHP9500 on rating at a slightly higher street price.
Cons: Treble from 6 to 10 kHz is about 2 dB hot and the top octave 4.5 dB above target, with a 5.5 dB peak near 8.3 kHz, so cymbals and sibilants can sound sharp and splashy. A 3 dB dip near 5 kHz can blur vocal detail slightly. The bass emphasis is too much for listeners who want a neutral balance.
Full Audio-Technica ATH-M40x review and specifications →
| Released | Feb 2014 (12 years ago) |
|---|---|
| Back | Closed |
| Connection | Wired |
| Deviation From Target | 2.14 dB standard deviation |
| Driver Type | Dynamic |
| Form Factor | Over-ear |
| Frequency Response | 15Hz - 24kHz (Manufacturer specified) |
| Harman Preference Score | 79 (measured by oratory1990, via AutoEQ) |
| Impedance | 35 ohms |
| Sensitivity | 98 dB |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (-0.9 dB at 30 Hz) |
| Tonal Tilt | -0.57 (negative is warmer, positive brighter) |
| Weight | 0.5 lbs (240 g) |
EQ preset to match the Harman target
Set a preamp of -5.6 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 | +17.6 dB | 0.70 |
| Peak | 48 Hz | -16.9 dB | 0.29 |
| Peak | 348 Hz | +6.0 dB | 0.87 |
| Peak | 5,150 Hz | +3.3 dB | 4.10 |
| Peak | 2,979 Hz | +1.8 dB | 1.99 |
| High shelf | 10,000 Hz | -6.9 dB | 0.70 |
| Peak | 1,378 Hz | -1.4 dB | 2.13 |
| Peak | 796 Hz | +0.6 dB | 1.67 |
| Peak | 6,306 Hz | +1.6 dB | 5.10 |
| Peak | 2,225 Hz | +0.8 dB | 3.70 |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons