Short answer: the Sony MDR-ZX310. It ranks #97 of 481 over-ear headphones by sound quality, rated 4.0/5, at $90.42; the Audio-Technica ATH-M40x ranks #138, rated 3.9/5, and costs $109, so there is not much of a tradeoff to weigh.
The case for the Sony MDR-ZX310: A preference score of 82 is strong for a budget headphone, and the response stays within 2.4 dB of the Harman target in oratory1990’s measurement. The tradeoff: Sub-bass below 60 Hz is about 17.5 dB under target, so deep bass is effectively missing, and bass from 60 to 200 Hz is also 2.2 dB low.
Why pick the Audio-Technica ATH-M40x: 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 Sony MDR-ZX310. It is rated higher for sound quality than the Audio-Technica ATH-M40x and costs less, which makes it the one to get unless you need something the other one does better.
Still deciding? The full Headphones rankings cover every ranked option.
A preference score of 82 is strong for a budget headphone, and the response stays within 2.4 dB of the Harman target in oratory1990’s measurement.
Amazon $90.42 eBay
The closed back keeps outside noise down and sound in, and at 240 g it is the lightest closed back in this group.
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Specifications Side By Side
| Sony MDR-ZX310 | Audio-Technica ATH-M40x | |
|---|---|---|
| Price | $90.42 | $109.00 |
| Ranked | #97 of 481 in Over-Ear Headphones | #138 of 481 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 82 (measured by oratory1990, via AutoEQ) | 79 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 2.35 dB standard deviation | 2.14 dB standard deviation |
| Tonal Tilt | +0.20 (negative is warmer, positive brighter) | -0.57 (negative is warmer, positive brighter) |
| Sub-bass Extension | Falls 6 dB below target at 63 Hz (-21.0 dB at 30 Hz) | Within 6 dB of target down to 20 Hz (-0.9 dB at 30 Hz) |
| Connection | Wired | Wired |
| Back | Closed | Closed |
| Driver Type | Dynamic | Dynamic |
| Drivers | 1 x 30mm dynamic | - |
| Impedance | 24 ohms | 35 ohms |
| Sensitivity | 98 dB/mW | 98 dB |
| Weight | 0.3 lbs (125 g) | 0.5 lbs (240 g) |
| Frequency Response | 10Hz - 24kHz (Manufacturer specified) | 15Hz - 24kHz (Manufacturer specified) |
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