On Thu, 28 Aug 2003, Greg Waltzer wrote: > If you want closed-ear, the ATH M40 are nice. > Flat response and very comfortable. > $70 is a good price, but it's not 50%. They are usually about $90. It's my understanding the ATH M40fs are *the* ones to get sub $100. The "blowout" price at MF is $69.95 but quite frankly that is the regular price at places like 8th st and such http://www.8thstreet.com/product.asp?ProductCode=5410&Category=Monitoring I've never seen them lower though so free shipping might save youa few bucks.