These are Audio Technica's entry level headphones, and it appears that entry level for them is miles above anybody else's definition. To begin with, the construction is as solid as you would expect from a much more expensive set, and unlike similarly priced models, these feel like you could actually take them out to gigs without fear of breaking them. The phones are connected to the headset via two sturdy metal rods rather than the usual plastic, and connected with actual metal screws. In terms of comfort, these have a high rating. The earpieces fit snug and easy and the headband is thick and heavily padded. The sound is again way above what you'd expect at this price range. These feature 40mm drivers which deliver a loud signal with very reasonable sound quality. The bottom line is the MTH-20 are the only headphones under $50 that you could consistently use in a club situation. Single coiled cable. 1/4" adaptor included.

• manufacturer's website

reviewed by the mgmnt