The ATH-M40fs headphones are extended-response, precision studiophones with a flat, extended frequency response for mixing and monitoring. Frequency response extends from 5Hz to 28kHz. Pro features include field-replaceable cables, drivers and ear pads. And they're loud with 1,600 mW of power handling and high SPL capability. The drivers are 40 mm in diameter with neodymium magnets and CCAW voice coils. Other features include OFC litz wire cables with convenient one-side exit, and rotating earpieces for easy one-ear monitoring. 1/4-inch cable connector.