Dear Headfellows,Last week I received a first load of the newest Beyerdynamic headphones; DT440, DT660, and DT860. Also, a few weeks earlier I received copies of the new AKG K310 XTRA and the K271 Studio. As few of you have shown interest in these phones I would like to share some of my impressions.
Please be aware that I didn't listen to these phones extensively. XMas is not the time to spend a lot of time with work and headphones. Moreover, just a few days ago I got a Sennheiser Orpheus for demonstration purposes and since I will have it for 2 weeks only you will well understand what my preferences are right now! :-)
Nonetheless all phones were given a decent break-in of around 48 hours.
Optically the new Beyerdynamic phones are all very similar. At close inspection only the metal grids of the earcups are differently.
These earcups are very well built and the velvet pads are very comfortable. Grey and black colors dominate and make for a modern but classy look.
The headband is the same as that on the Ultrasone and Ixos headphones. It's sturdy and foldable and of high quality. It's also rather heavy though and the weight of the phones is pretty high (320 - 350 grams). Nonetheless comfort level is very good.
A one-sided (non-coiled!) cord of substantial quality finishes the picture. The cable shows very low microphonics only. First (optical) impressions are very good indeed.
All three headphones have a low impedance of 32 Ohms and can easily be driven directly out of a portable.

DT860
The DT860 is an open headphone that comes in a nice leather-look carrying bag with a soft foam padding. Nice!
Sonically, when driven at zero Ohm output impedance, this phone has a clean, detailed, and forward sound. Bass is slightly lacking and the phone tends to be shouty at higher sound levels. From memory I feel strongly remembered to the Grado SR225 that I had for testing 2 years ago. The Beyerdynamic is just a tad less aggressive. Sonically this phone is not entirely my cup of tea but I could well understand if other people like its brilliant and fast sound.
Situation changes drastically when the phone is driven by a headphone jack with an increased output impedance (many receivers and/or power amplifiers, the 120 Ohm output jack on my PREHEAD). The balance of this phone now becomes very similar to that of my DT931 (with upgrade cable and driven at 120 Ohm!). An open and clean sound but bass has become stronger and overall sound is tight and fast. My DT931 is still a little bit more refined but I really wonder what a truly nice cable and a prolonged break-in would do to the DT860. I liked this sound. Be aware that, when driven at 120 Ohm, the amplifier needs a large voltage swing to achieve adequate sound levels.

DT660
The DT660 is a closed version of the DT860. It doesn't come with a carrying bag but instead a second pair of earpads is added. The owner can choose between velvet pads and leather-like pads. Sonically the DT660 and DT860 are very similar. The DT860 has a slightly cleaner sound and better bass but differences are small indeed.
For a closed headphone the DT660 shows very low coloration. Isolation seems to be of medium level.

DT440
This open headphone struck me by surprise. It is by far the cheapest headphone of the three but when driven from low output impedances (portable players, most headphone amplifiers) it has clearly the most natural balance. Especially the treble is less pronounced than that of the DT660/860. Bass slightly lacks some substance and overall sound is a little bit soft, but I really liked this phone. For portable applications a very fine choice indeed. Highly recommended
The two AKG headphones are very different in style. They have a light-weight self-adjusting headband and large leather-like earpads. Comfort as such is high. Unfortunately the plastic used for the earcups seems to be very thin and resonant and the thin one-sided cable is clearly microphonic. Built quality is adequate but not as high as that of the Beyerdynamics.

K301 XTRA
Optically this is a very nice and flashy design but sonically I was a little bit disappointed. The sound is warm and spacious but also a bit muffled. The sonic balance is in between that of the HD650 and the DT931 (at 120 Ohm) but the phone clearly shows less detail. Suited for relaxed and comfortable listening but I simply miss some sparkling.

K271 Studio
The design of this phone is very close to that of the classic AKG models from the past and is clearly optimized for professional use. No fancy lookings but instead a more functional design with a cord that can be easily replaced.
The phone sounds very spacious and sometimes a little bit hollow and (to my ears) has a slight emphasis on the upper midrange. Sound is non-aggressive and easy to listen to. Little coloration for a closed system. In my opinion a fine headphone, although not outstanding.
I also did some listening to the Orpheus of course, but I won't bother you with my impressions on this one yet! :-)
Happy listenings,
Jan