Short answer: the ROSESELSA Distant Mountain. It ranks #223 of 481 over-ear headphones by sound quality, rated 3.6/5, at $55.99; the AKG K240 Studio ranks #274, rated 3.4/5, at $52.95. With prices this close, go by the sound-quality ranking rather than the cost.
What the ROSESELSA Distant Mountain does well: A broadly balanced tuning with a preference score of 73 against the Harman target. The catch: About 5 dB less bass than the Harman target below 150 Hz, which can sound thin on pop, hip hop and electronic music.
What the AKG K240 Studio does well: A preference score of 68 in oratory1990’s measurement puts it in the middle of the pack, with a fairly even tilt and bass within about 1.4 dB of target from 60 to 200 Hz. The catch: Sub-bass from 20 to 60 Hz sits about 13.7 dB below target, so kick drums and synth bass lack rumble and weight.
Buy the ROSESELSA Distant Mountain. It is rated higher for sound quality, and the $3.04 saving on the AKG K240 Studio is not enough to make up the difference.
Still deciding? The full Headphones rankings cover every ranked option.
A broadly balanced tuning with a preference score of 73 against the Harman target.
ROSESELSA $55.99 eBay
A preference score of 68 in oratory1990’s measurement puts it in the middle of the pack, with a fairly even tilt and bass within about 1.4 dB of target from 60 to 200 Hz.
Amazon $52.95 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
| ROSESELSA Distant Mountain | AKG K240 Studio | |
|---|---|---|
| Price | $55.99 | $52.95 |
| Ranked | #223 of 481 in Over-Ear Headphones | #274 of 481 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 73 (median of 3 squig.link measurements, calibrated to AutoEQ) | 68 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 2.78 dB standard deviation | 3.33 dB standard deviation |
| Tonal Tilt | +0.35 (negative is warmer, positive brighter) | +0.30 (negative is warmer, positive brighter) |
| Sub-bass Extension | Falls 6 dB below target at 36 Hz (-8.1 dB at 30 Hz) | Falls 6 dB below target at 84 Hz (-17.6 dB at 30 Hz) |
| Back | Open | Semi-open |
| Connection | Wired (3.5mm) | Wired |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 Dynamic (40mm) | 1 x 30mm dynamic |
| Impedance | - | 55 ohms |
| Sensitivity | - | 104 dB SPL/V |
| Weight | - | 0.5 lbs (240 g) |
| Frequency Response | - | 15Hz - 25kHz (Manufacturer specified) |
| Built-in Microphone | - | No |
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