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Just got these and out of the box they sound much better (to my ears) than the HE400i. Better bass and the sound is SOOOO smooth! Will leave them burning in for a few days to see what happens. A few months ago I sold my HE400i and bought the M1060 because of its fuller and punchier sound... I think these sound better than the M1060 but will wait until I've had a good listen to make the final call.