Master & Dynamic MH40 Review: Ranked #304 of 417

Last updated: October 13, 2026

The Master & Dynamic MH40 ranks #304 out of 417 total Over-Ear Headphones for sound quality. See all Headphones rankings for every top pick.

Brand: Master & Dynamic

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Master & Dynamic MH40 - ranked #304 of 417 Over-Ear Headphones · Editor's rating 3/5

#304 Master & Dynamic MH40 eBay

Pros: Lower mids sit within about 0.5 dB of target, keeping voices and guitars natural. It uses 1 x 45mm dynamic with an easy 32 ohm load.

Cons: Presence sits about 4.2 dB low with a 7.2 dB dip near 4.7 kHz, so vocals and instruments lose some bite. Sub-bass is 3.5 dB short at 30 Hz, so deep bass lacks rumble. A Harman score of 60 places it in the lower part of the over-ear rankings.

Released2014 (12 years ago)
BackClosed
ConnectionWired
Deviation From Target2.68 dB standard deviation
Driver TypeDynamic
Drivers1 x 45mm dynamic
Form FactorOver-ear
Harman Preference Score60 (measured by oratory1990, via AutoEQ)
Impedance32 ohms
Sub-bass ExtensionWithin 6 dB of target down to 20 Hz (-3.5 dB at 30 Hz)
Tonal Tilt-1.31 (negative is warmer, positive brighter)
Weight0.8 lbs (360 g)
EQ preset to match the Harman target

Set a preamp of -5.8 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.

FilterFrequencyGainQ
Low shelf105 Hz+10.0 dB0.70
Peak59 Hz-12.3 dB0.57
Peak4,331 Hz+4.6 dB4.20
Peak2,342 Hz+4.5 dB1.39
Peak1,031 Hz-2.4 dB1.75
High shelf10,000 Hz-1.1 dB0.70
Peak5,976 Hz-3.5 dB5.88
Peak4,895 Hz+1.6 dB6.00
Peak438 Hz+1.0 dB3.27
Peak585 Hz-0.6 dB2.98

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