The good news is Audio Technica told me on Saturday they ARE working on releasing the ATH M40s again due to popular demand and seeing how much users liked them. The rep said he hears this request at almost every audio show he attends.

He said they are about a year and half behind the date they had hoped to release them because they want to 'get it right' and not just use the name to sell headsets, which was encouraging.

I do not work here, but the benefits are still awesome
Make your sound your own!