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To get closed back headphones better than the Masters & Dynamic MH40, retailing at $400, you would need to spend four times the price and buy either the Audeze LCD-XC or the Fostex TH900. Both of those retail for over $1,600.

The Masters & Dynamic MH40 Headphones are thoughtfully designed with an eye for detail. The headband and ear cup inserts are constructed of heavy grain premium cowhide. For long-term wearing comfort, the headphones also come with removable lambskin-wrapped, memory foam ear pads. The headphones come in three options: black leather with black metal, black leather with gunmetal-colored metal, and brown leather with silver metal.

For durability, stainless steel components are used in all high-strain areas, while the body is made of forged aluminum. If you can resist the urge to upgrade, these headphones could last for decades. The MH40 headphones come with two heavy-duty woven cables, one of which has a separate microphone for use with a smartphone as well as a remote.

Of course, the sound quality is what makes these headphones so impressive. Or as Wired Magazine put it, “They perform even better than they look.” Precision tuned custom 45mm neodymium drivers deliver a rich, well-balanced, and warm sound signature. The headphones are also closed-back and do an excellent job blocking out ambient sound (perfect for travel).

As a total package, the Masters & Dynamic MH40 Headphones earned PC Magazine’s “Editors’ Choice” award. “For $400, the MH40 had better sound wonderful, but with such luxurious materials and flashy accessories, it would be easy to imagine the audio performance not quite measuring up to the price tier. Instead, the headphones measure up gloriously,” the magazine writes.

Masters & Dynamic even put thought into the accessories. The MH40 Headphones come with a canvas carrying case, leather cable box, and 3.5/6.3mm gold-plated adapter. Should anything go wrong, the headphones are also covered by a two-year warranty. They are available on Amazon.com for $399.