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These are, for all intents and purposes, the same headphone as the AKG K240 Studio/K240 Studio MkII. The vinyl pads on the M220's may be slightly different in that they seem to have a bit more 'give' than those on my K240 Studio's.
There are enough reviews of the K240's on the Internet that you should be fully aware that these were designed to reproduce acoustic music with a flat response. If your favourite music features artificially-generated bass effects more appropriately rendered on the car audio system of a 17 year-old, you may wish to look elsewhere.
With that out of the way, I have to declare these to be my favourite headphones, and I own many higher-end pairs from Beyerdynamic, Sennheiser and AKG. I tend to listen to real music made with actual instruments, the likes of which can be found in a typical symphony orchestra, and these reproduce every note those instruments could be expected to make (including tympani and double bass), with a flat response. That's why the K240's have been a staple of nearly every studio in the world since the mid-70's, and why organisations like the Vienna Philharmonic trust AKG products, including this headphone, for recordings made at their home in Vienna's Musikverein.
The only complaint I have against them is the comfort of the ear pads: they do get rather hot after a while, and my skin has never been thrilled with the feeling of vinyl against it. They’re very shallow. Also, if you have larger than average ears you’re somewhat screwed: the ear pads will rest on top of some portions of your ears and it’s unlikely you’ll get the seal needed to obtain the best bass response. I have tried different pads but the result with all of them has been the same: they move the driver too far away from the ear.
The build quality is nothing to scoff at; they're certainly on par with something like a pair of Sennheiser HD 650's, and being designed for studio use you can expect them to hold up very well to intense use.
Highly recommended if acoustic music (or anything well recorded, really) is your thing. You won't find a better headphone at this price, and paired with a decent amplifier (you'll be disappointed powering them with a smart phone), you may never need to purchase anything else.
IMO these are NOT the same headphone as the AKG K240 Studio/K240 Studio MkII.
High tones vary in the range of 5-8 kHz. There is no beating or heat at the turn of medium and high frequencies.