Master & Dynamic MH40, A Comprehensive Review of Premium Over-Ear Headphones

There is always room for improvement. As the world of audio technology continues to advance, more and more people strive to hear their favourite music as faithfully as possible, and that means they’re going to need the finest headphones they can find in order to perceive all of the nuances and intensities inherent in their playbacks.

Master & Dynamic isn’t just any brand of headphone; it is a company that prioritises a combination of acoustics and aesthetics, making each of its over-the-ear, on-ear, and in-ear units as beautiful to look at as they are to listen with; and the MH40 is one of the headphone flagships offering everything that Master & Dynamic stands for. This review delves into the complexities of the MH40, dissecting its design, sound, comfort and worth as a proposition while highlighting the reasons why it’s one of the most praised models in the audiophile field.

Master & Dynamic MH40: Design and Build Quality - A Testament to Craftsmanship

At a certain level, being part of the MH40 experience transcends headphone, transcends hi-fi – it becomes something like a statement piece of how taste and form conspire to create refined objects. Listening to music on it evokes the peculiar sensation of listening to a great record on a mono system rather than with stereo speakers – everything is there, just not as textured as it could be. But then you find that the quality of the listening experience comes from something else – the construction of these headphones itself is an object to behold.

The MH40 is built from a carefully chosen trio of premium materials: aluminum, stainless steel, and lambskin leather. These materials combine to evoke a tactile impression of solidity and premium quality that’s hard to check. From the sculpted aluminium yokes, to the silk-like lambskin leather of the ear cups, every bit of it feels – well – nice. Soft leather enfolds the generously cushioned plush memory foam of the earcups, ensuring the 30/35/40 on-ear versions are not just good, but supremely comfortable even for long listening sessions.

The headband is adjustable using a flexible steel frame that is shaped and designed to hold together without stress; it flexes intuitively to different shapes and sizes of heads. The shape is sleek, simple and contemporary, and the material quality and construction are marked by the foundational virtues of the rest of the collection: high quality, durability, elegance and heft. It weighs a little under 300g (the same weight as a paperback book); like the rest of the collection, it is light, huggable and unassuming, designed to be touched and picked up.

Master & Dynamic MH40: Comfort and Features - Designed for Immersive Listening

Designed for comfort, the MH40 notes that listening is an all-round experience, not just about sound quality. The large earcups and ample, pillowy padding offer a custom fit with superior noise isolation, for a soothing sound cocoon. The flexible and adjustable headband comes in two pieces, offering a comfortable fit for different head shapes and sizes, so you can wear your favourite tunes for hours at a time without any discomfort. And the MH40 has a detachable cable, too, which allows for easy replacement and customisation.

I use this feature all the time, and it really stretches the life of a pair of headphones, ensuring that you get the cable you need, when you need it. While the Sennheiser MH40 doesn’t have active noise cancellation, its passive noise isolation effectively shields you from extraneous sound, which is great because it keeps the music front and centre, and you can get lost in it.

Master & Dynamic MH40: Connectivity - Seamless Integration with Your Devices

Standard 3.5mm cable included with the MH40, so you can use it with pretty much any device – your smartphone, tablet, laptop, even your desktop computer. Want to go wireless? Master ＆ Dynamic has a dedicated wireless adapter to make that possible and preserve the listening experience.

Master & Dynamic MH40: Wireless Features - Embracing Freedom of Movement

For the wireless lover there’s an MH40 wireless adapter from Master Dynamic LISTEN music to the fullest • Design features: adjustable flat headphones • Audio specs: frequency 10 to 28,000hz • Product specs: interchangeable cast aluminium, metal mesh ear cups, and genuine leather head band • Accessories: wired link with 3.5 mm audio cable, 3.5 mm adapter, and cable clip

Master & Dynamic MH40: Comparisons - Standing Out in a Competitive Landscape

The MH40 is vying for the attention of audiophiles who will compare it with a lot of competition in the premium-over-ear headphone market; it’s commonly compared to others such as:

• Audio Technica ATH-M50x: This is one of those cans that we’ve all heard of – a consumer favourite due to its solid performance and relatively modest price point. It’s a balanced sound, with a clear bass response – something for everyone perhaps? Certainly, those who have tried them will agree they hold up well to a lot of different genres. What would be interesting (again we’re paraphrasing conjecture here) is if Sony’s analysis of its ageing DR-BT30 speaker for those auctions had reached the conclusion that minimising non-target sounds – reflecting the worst of the ATH-M50x – was not an aspiration they shared, and that what they really wanted was the most balanced and even response they could get. Because that’s what the MH40 achieves, without sacrificing power.
• The Momentum 3 Wireless is a very good headphone and having tried many of the best headphones in this premium price bracket, including the 19606, Sennheiser’s flagship headphone, the Momentum 3 is another convincing case from the audio giants. The difference is that, for a relatively small amount (£45 at the time of writing, though at a reduced premium that could soon rise), the Sennheiser sound can be beaten by the crisper treble texture and wider soundstage of the MH40 – not to mention the considerably sturdier, more intricately crafted construction and the – singular – more demure look of the MH40. The Momentum 3 Wireless is undoubtedly a masterpiece of elegant active noise cancellation, whereas the MH40 excels more at passive noise isolation, allied to a full-blooded sound that breathes and thus offers a more natural listening experience.
• Beyerdynamic calls the DT 1990 Pro ‘dynamic, vivid and highly detailed’. It’s undoubtedly an aesthetically pleasing headphone with relatively similar tuning to the MH40. However, there is one significant difference: the MH40 has better stereo separation (or ‘soundstage’ in audiophile terms) and more pleasing tonal balance. It’s not as analytical as the DT 1990 Pro, and I find it more fun to listen to. I came to the MH40 from the Sennheiser HD 800S (a novelty pair of open-back headphones shaped like flat cubes) and the Beyerdynamic DT 1990 Pro. Compared with the DT 1990 Pro, the MH40 is more comfortable over long periods of playing and feels more well-made (it has a nice, tactile fit) and polished.

While the MH40 is more expensive than some headphone competitors, its quality of audio, craftsmanship, and design are worth the extra investment – what you pay for are not just the ear cups, but the whole of a listening experience, one that delivers on both sonic fidelity and beauty, outfitting your ears and your face to the most minimal detail.

Master & Dynamic MH40: Conclusion - A Premium Audio Experience

The Master & Dynamic MH40 is a premium over-ear headphone for those who want their listening experience to be captured with both audio fidelity and refined design. By delivering superb sound quality in combination with excellent design and durability, the MH40 is a hard act to beat, and certainly justifies the premium price tag. Few over-ear headphones can deliver such a dynamic bass experience, paired with a clean top end and open soundstageThe MH40 is sumptuously built, comfortable to wear with the right amount of heft, well-balanced, big, bold andriumphant.

Ear pads are super-sized, soft and velvety; headband presses against cushioned top of head gently. There was absolutely no bleeding from either ear -- a shudder comes to my mind based on previous experience with even higher end headphones. Bravo! The MH40 is sumptuously built, an elegant, beautiful, comfortable design that any music lover or audiophile will appreciate, and want to show off to their friends. Do I recommend the MH40? Absolutely.

From top shelf Sennheiser to mid-level Grados to extreme high-end Stax, I’d buy the MH40 hands-down. Few over-ear headphones can deliver such a dynamic, exciting bass experience, paired with a well-balanced, clean, open top end and wide soundstage, and all at a price this low. And then there is the styling, with its metallic leather and real leather headband and earcups. All in all, this remarkable combination of sound quality and design make the MH40 an exceptional purchase for the music lover and audiophile who likes their listening to be both engaging and enjoyable.