Audio-Technica ATH-M40FS Professional Studio Monitor Precision Headphones Flat, extended frequency response for mixing/monitoring 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 OFC litz wire cables, convenient one-side exit Rotating earpieces for easy one-ear monitoring