Karl Sigman has posted a review of the Master & Dynamic MH40 headphones ($399) at Audiophilia. His conclusions:
“There might be other good sounding closed headphones on the market in the same price range as the MH40, but it is doubtful that you will find any with all the extras you get with the MH40 including the solidity of construction and quality of components, the small size, weight, and portability, the fashionable, classy, and tasteful presentation and well thought out details and peripherals.”
You can read the full review here.
You can find links to more reviews of the Master & Dynamic MH40 Headphones here.