Short answer: the Sennheiser IE 40 Pro. It ranks #355 of 450 in-ear headphones by sound quality, rated 3.5/5, at $109. The iBasso IT01S ranks #362, rated 3.4/5, at $89.95, $19.05 cheaper, which does not close the gap in sound quality.
The case for the Sennheiser IE 40 Pro: Oratory1990’s measurement shows bass 1.0 dB and low mids 1.4 dB above target, a gentle warmth that suits relaxed listening, and the preference score of 67 is acceptable. The tradeoff: Presence is 4.5 dB under target across 3 to 6 kHz, with a 6.4 dB dip near 3.1 kHz, so vocals and guitars sound recessed and detail is dulled.
Why pick the iBasso IT01S: A Harman score of 66 in Crinacle’s measurement shows the tuning lands reasonably close to what most listeners prefer. Watch for: Deviation from the target averages 2.84 dB, so the response is not especially smooth.
Buy the Sennheiser IE 40 Pro. It is rated higher for sound quality, and saving $19.05 with the iBasso IT01S does not make up for the sound-quality gap.
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Specifications Side By Side
| Sennheiser IE 40 Pro | iBasso IT01S | |
|---|---|---|
| Price | $109.00 | $89.95 |
| Ranked | #355 of 450 in In-Ear Headphones | #362 of 450 in In-Ear Headphones |
| Form Factor | In-ear | In-ear |
| Harman Preference Score | 67 (measured by oratory1990, via AutoEQ) | 66 (measured by crinacle, via AutoEQ) |
| Deviation From Target | 2.94 dB standard deviation | 2.84 dB standard deviation |
| Tonal Tilt | +0.03 (negative is warmer, positive brighter) | -0.22 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (-5.1 dB at 30 Hz) | - |
| Connection | Wired | Wired |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 x 10mm dynamic | 1 x 10mm dynamic |
| Impedance | 20 ohms | 16 ohms |
| Sensitivity | 115 dB SPL/V | 109 dB/mW |
| Frequency Response | 20Hz - 18kHz (Manufacturer specified) | 10Hz - 43kHz (Manufacturer specified) |
| Back | Closed | Closed |
| Weight | - | 0 lbs (8 g) per earbud |
| Built-in Microphone | - | No |
Related Headphone Comparisons
More top alternatives to Sennheiser IE 40 Pro:
- KZ PR1 vs Sennheiser IE 40 Pro
- Sennheiser IE 40 Pro vs FiiO FH3
- Sennheiser IE 40 Pro vs Shure SE215
- iBasso IT01S vs Shure SE215
- iBasso IT01S vs Sennheiser Momentum True Wireless 3
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
Sennheiser IE 40 Pro: $109.00 Amazon eBay
Pros: Oratory1990’s measurement shows bass 1.0 dB and low mids 1.4 dB above target, a gentle warmth that suits relaxed listening, and the preference score of 67 is acceptable. A 20 ohm impedance and 115 dB SPL/V sensitivity mean a phone drives it with ease, which suits monitoring and portable use. The balance leans toward warm and V-shaped tastes.
Cons: Presence is 4.5 dB under target across 3 to 6 kHz, with a 6.4 dB dip near 3.1 kHz, so vocals and guitars sound recessed and detail is dulled. Sub-bass is 3.6 dB light, so deep rumble is absent. Then the top end swings the opposite way, with a peak of 8.3 dB at 11.9 kHz and air 5.7 dB over target, which can add a brittle sheen. Tonal balance is clearly uneven, with a deviation of 2.94 dB.
Full Sennheiser IE 40 Pro review and specifications →
| Back | Closed |
|---|---|
| Connection | Wired |
| Deviation From Target | 2.94 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x 10mm dynamic |
| Form Factor | In-ear |
| Frequency Response | 20Hz - 18kHz (Manufacturer specified) |
| Harman Preference Score | 67 (measured by oratory1990, via AutoEQ) |
| Impedance | 20 ohms |
| Sensitivity | 115 dB SPL/V |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (-5.1 dB at 30 Hz) |
| Tonal Tilt | +0.03 (negative is warmer, positive brighter) |
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 | +5.6 dB | 0.70 |
| Peak | 2,997 Hz | +5.7 dB | 1.48 |
| Peak | 75 Hz | -4.1 dB | 0.38 |
| Peak | 1,267 Hz | -0.8 dB | 2.09 |
| Peak | 261 Hz | -1.1 dB | 1.70 |
| High shelf | 10,000 Hz | -3.7 dB | 0.70 |
| Peak | 9,787 Hz | -3.3 dB | 1.71 |
| Peak | 4,341 Hz | +1.1 dB | 3.77 |
| Peak | 6,644 Hz | +2.1 dB | 5.97 |
| Peak | 7,958 Hz | -1.2 dB | 5.41 |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
iBasso IT01S: $89.95 Amazon eBay
Pros: A Harman score of 66 in Crinacle’s measurement shows the tuning lands reasonably close to what most listeners prefer. The 16 ohm impedance and 109 dB/mW sensitivity mean a phone can drive it to loud levels. At 8 g per earbud with a 10mm dynamic driver, it is a light, simple wired set.
Cons: Deviation from the target averages 2.84 dB, so the response is not especially smooth. Without an inline microphone it cannot be used for calls, and the KZ PR1 has a higher rating.
Full iBasso IT01S review and specifications →
| Back | Closed |
|---|---|
| Built-in Microphone | No |
| Connection | Wired |
| Deviation From Target | 2.84 dB standard deviation |
| Driver Type | Dynamic |
| Drivers | 1 x 10mm dynamic |
| Form Factor | In-ear |
| Frequency Response | 10Hz - 43kHz (Manufacturer specified) |
| Harman Preference Score | 66 (measured by crinacle, via AutoEQ) |
| Impedance | 16 ohms |
| Sensitivity | 109 dB/mW |
| Tonal Tilt | -0.22 (negative is warmer, positive brighter) |
| Weight | 0 lbs (8 g) per earbud |
EQ preset to match the Harman target
Set a preamp of -3.7 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 | +3.1 dB | 0.70 |
| Peak | 169 Hz | -4.1 dB | 0.49 |
| Peak | 918 Hz | +3.6 dB | 1.10 |
| Peak | 9,169 Hz | +3.5 dB | 2.61 |
| Peak | 3,523 Hz | +2.8 dB | 4.61 |
| High shelf | 10,000 Hz | +0.4 dB | 0.70 |
| Peak | 5,075 Hz | -6.1 dB | 5.81 |
| Peak | 6,349 Hz | +3.1 dB | 5.89 |
| Peak | 4,021 Hz | +2.0 dB | 5.78 |
| Peak | 2,467 Hz | -0.5 dB | 5.37 |
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- Head-to-Head Comparisons


