You are stood before Peck and his ensemble in an empty bar, as the music echoes around you. The banjo occasionally comes from behind you as a guitar picks to the left. The synths at the start of the track dance around the earcups, as the lap guitar slides off to one side. Peck sits in the center of the mix, his voice cracking as he sings “ here’s your one chance…”. In Orville Peck’s gender-bent cover of Bobby Gentry’s fancy, the MH40w come into their own. There is a focus here not on features and portability but on sound quality, which is evident from the moment you pop them on. Where headphones with noise canceling come with a hard case because you’re supposed to be taking them everywhere, these come with a bag because the furthest they are supposed to go is from the lounge to the bedroom or office. These don't feel like headphones that are really supposed to leave the house or at least join you on bus and train journeys. That’s not the purpose I think that Master & Dynamic is aiming for, however. Yes, you are paying $399 for headphones without noise canceling, which feels a little steep.

A carrying bag that snaps shut with a satisfying ‘click’ is also included, and it highlights something about these headphones that’s worth noting – they’re not after the same market as those that come with a hard case. There’s the expected charging cable and USB-C to 3.5mm jack connector. The band is thin and doesn’t have much padding, but it gently rests on top of your head so you don’t feel it quite as much. The clamping force is solid without making them feel tight, and the lambskin memory foam-filled pads are soft and gentle. I’ve worn them over the course of many a workday now, and they’ve never become uncomfortable.

It makes them very comfortable over long periods as well.

Replay capture suite 2021