The ATH-D40FS closed headphone sports enhanced bass response for low-frequency sound sources and has field-replaceable cables, drivers and ear pads. Features: 20 Hz-28 kHz frequency response; 1,600 mW of power handling; 66 ohms impedance; high SPL capability; 40 mm diameter drivers; neodymium magnets and CCAW voice coils; 11 ft., one-sided attached cable (left) with 1/4" connector; rotating earpieces for easy one-ear monitoring.