Despite having a collection of headphones, some audiophile ones, I've been using the Koss KPH40 headphones the most frequently since purchasing them. I already own the Koss Porta Pro, which I really enjoy listening too but really don't like the expandable headband and its hair pulling "feature". I also have the KPH30i, which I didn't quite like and found the rigid earcups were not comfortable. These KPH40 seemed like a good balance between my other 2 Koss headphones as it has a rigid headband but small open design earcups that pivot and can conform to different ear shapes like the Porta Pros. The KPH40 is incredibly lightweight and almost feel like nothing on your head. I find I can wear these for hours without discomfort. Even the foam pads are a bit denser and thicker than the ones on Porta Pros. However, I will probably purchase some Yaxi pads to replace the stock ones like I did for my Porta Pros.The KPH40 is a simple, no frills design and the Utility name comes from the cable being interchangeable. It comes with a 3.5mm to 2.5mmc cable but you can get a Lightning cable and USB-C cable. Those cables also come with a microphone so you can use the KPH40 for calls, but last I checked, each cable costs more than the headphones itself! So not the best value if you require a cable other than the standard 3.5mm audio jack.The sound quality of the KPH40 is well balanced and is just a fun and energetic headphone to listen to. The KPH40 has an airy quality to it with great stereo imaging and a decent sound stage. The highs are present but not piercing, while the mids are forward and detailed. Vocals and speech have a nice clarity without being overly analytical or shouty. The bass is present and is controlled and I find it to be a tad tighter than the Porta Pros, which can extend lower but can also sound boomy on certain tracks. You can turn up the volume without distorting and the low end doesn't bleed too much into the mids and highs, which the Porta Pros can do. I really enjoy listening to different genres with the KPH40, but I find it does perform better with faster beat, higher energy music. While it's not as smooth and detailed as my Sennheiser HD6XX, it's hard to try to compare a $50 headphone with one that costs several hundred dollars. At the $50 price point, I can't think of a better sounding and comfortable set of headphones. Highly recommended.