I'm David Carnoy for CNET.com and this is the MH40, a beautifully crafted $400 headphones from a new New York based company called Masters & Dynamic.
It's forged from aluminium, stainless steel and real lambskin leather and its sound is competitive with that of comparably priced models from established brands like AKG, Beyer Dynamic, Bowers & Wilkins.
The MH40 is a closed-back, over-the-ear design with 45 millimeter drivers and a 32 OM rated impedance.
Weighing 12.7 ounces or 360 grams, it's definitely heavier than most over-ear headphones.
The upside is the MH40's build quality.
Feels super solid.
And the supple leather adds a sensual side to the design.
The headphone comes in a few different color options beyond the tan and silver version you see here.
In terms of accessories, you get a simple canvas carrying bag and a small case for the two included cables.
A 1.25-meter one with a remote and mic for IOS devices, and a 2-meter plain cable.
This is a passive headphone and the noise isolation is decent.
And we liked how the right ear cup has a metal mute button that indeed mutes the sound when you press it.
The headband isn't hinged, but the ear cups do fold flat for storage.
And it's worth noting that the warranty coverage is two years, or double what most headphone brands offer.
Performance wise, the MH40's sound is highly detailed yet never harsh.
And the bass is deep without any boom or bloat.
It's not quite as strong in the midrange, vocals could be a little richer, but overall this is an excellent sounding headphone that stacks up well against other audiophile headphones in the $300 to $400 price range.
I'm David Cardaway, and that's the Master and Dynamic MH40, thanks for watching.
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