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1 / 11Master & Dynamic MH40 Generation II wireless
A 6.7 puts its noise isolation / ANC in the top half of over-ear headphones we've measured.
Measured on 86 of the 240 we've cataloged.
A 4.5 puts its audio quality in the top quarter of over-ear headphones we've measured.
Measured on 44 of the 240 we've cataloged.
below average for over-ear headphones — based on 150 of 240 we've cataloged.
Usb-c is the most common — on 87% of the 135 over-ear headphones we've cataloged (of 240).
5.2 appears on 18% of the 145 over-ear headphones we've cataloged (of 240).
Bluetooth appears on 44% of the 215 over-ear headphones we've cataloged (of 240).
The Master & Dynamic MH40 should be viewed as a luxury item. They are built from premium materials, but are expensive considering the limited feature set.
Objective measurements from the SoundGuys test lab — overlay other models to see how this one compares.
Measured frequency response (dB) against the SoundGuys house target — the dashed curve. The closer the measured line tracks the target, the more neutral the tuning; peaks ride above the target, dips fall below it.
| Frequency (Hz) | Response (dB) |
|---|---|
| 20 | 4.1 |
| 25 | 4.5 |
| 32 | 4.8 |
| 40 | 4.9 |
| 50 | 4.5 |
| 63 | 2.9 |
| 80 | 1.7 |
| 100 | 2.9 |
| 125 | 2.2 |
| 160 | -0.5 |
| 200 | -1.9 |
| 250 | -1.9 |
| 315 | -2.1 |
| 400 | -3.0 |
| 500 | -3.4 |
| 630 | -3.1 |
| 800 | -0.6 |
| 1000 | 0.0 |
| 1250 | 0.7 |
| 1600 | 2.3 |
| 2000 | 5.1 |
| 2500 | 8.1 |
| 3150 | 8.2 |
| 4000 | 3.0 |
| 5000 | 2.3 |
| 6300 | 4.5 |
| 8000 | 4.8 |
| 10000 | 1.1 |
| 12500 | -3.0 |
| 16000 | -3.9 |
| 20000 | -17.0 |
Passive isolation (dB) with ANC off — how much ambient noise the fit blocks on its own. Higher on the chart means more attenuation.
| Frequency (Hz) | Attenuation (dB) |
|---|---|
| 21 | -1.5 |
| 26 | 3.6 |
| 33 | 1.4 |
| 41 | 1.2 |
| 52 | 0.4 |
| 65 | 3.7 |
| 82 | 0.6 |
| 103 | 0.2 |
| 130 | 2.1 |
| 163 | 3.9 |
| 205 | 4.8 |
| 259 | 5.5 |
| 325 | 6.6 |
| 410 | 7.0 |
| 516 | 8.3 |
| 613 | 8.5 |
| 772 | 12.1 |
| 972 | 15.3 |
| 1220 | 15.9 |
| 1540 | 17.2 |
| 1940 | 21.5 |
| 2440 | 21.3 |
| 3070 | 34.2 |
| 3870 | 40.0 |
| 4870 | 39.9 |
| 6130 | 34.5 |
| 7720 | 45.1 |
| 9720 | 43.9 |
| 12200 | 34.8 |
| 15400 | 42.1 |
| 19400 | 27.5 |
Multi-Dimensional Audio Quality Scores (1–5), modeled from the measured response. Higher is better across timbre, distortion, and immersiveness — add other models to see where this one lands.
Commentary and deep dives from the SoundGuys editorial team.











