The Audio Technica ATH D40fs headphones feature enhanced bass response for low-frequency sound sources. As professional headphone, the ATH D40fs have field-replaceable cables, drivers and ear pads, 1,600 mW of power handling, high SPL capability, 40 mm diameter drivers, neodymium magnets and CCAW voice coils. Other features include OFC litz wire cables (with convenient one-side exit, plus otating earpieces for easy one-ear monitoring.