Introduction

Master & Dynamic is a relatively new entrant into the headphone market, debuting the MH40 and MH30 in May 2014. There is a clear dedication to superb design and durability with the MH40, as the headphones have a healthy dose of stainless steel & lambskin leather. They feel solid in the hand and have packaging that you would expect from a luxury product.

Packaging

The packaging is very well done, with a nice textured, embossed box, with a cut-out insert for the headphones and a carrying case for the included cables. A cloth carrying bag is included below the top compartment.

Build

The headphones are, for the most part, very well built, with an all steel body, 180° hinges, leather ear-pads, and a leather headband.

However, the headband is not very well padded and becomes uncomfortable after 30 minutes or so. The ear-pads feel nice on the ears but, upon closer inspection, are uneven in thickness and size.

This is unacceptable for a product within this price range, and I hope this isn’t a common manufacturing error.

Isolation & Sensitivity

The MH40’s provide good isolation from outside noises, and are good enough for public transportation. The moderate clamping force may become uncomfortable after extended use. With an impedance of 32 ohms, the MH40 should match well with most portable devices and play at moderate to loud volumes.

As an added convenience, there is a mute button on the right earcup.

Sound

Despite the (mostly) strong build quality and high quality packaging, I find that the sound quality is not good for a product in this price range. The “veiled” midrange (similar to the Sennheiser HD598 ) is immediately noticeable. The bass also leaves a lot to be desired, as it lacks extension and detail. The sound is somewhat cramped and lacks the energy that you hear in other cans like the Oppo PM-3, Sony MDR-Z7 , and the Hifiman 400S . I have very few positive things to say about the sound, so I will be omitting song impressions in this review.

Conclusion

The MH40 is a sturdy headphone with a solid build (except for the uneven earcups) that will likely last many years. However, in my opinion, Master & Dynamic clearly prioritized design and durability over sound quality with these headphones. The packaging is very well done and leaves little to be desired. While the MH40 has the feel of a luxury product, I cannot recommend these to anyone purely based on the sound at $400. Other options in (and below) this price range include the Hifiman 400S , Sennheiser Urbanite , Oppo PM-3, NAD VISO HP50 and the Beats Solo 2.