In all other ways, however, the MDRXB40EX is practically a duplicate of its peer. For instance, the MDRXB40EX also maintains an angled ear-bud structure that provides a stable and comfortable fit, and a ‘direct vibe structure’ which features a tightly sealed acoustic design and a high level of sound isolation, thereby giving users a full bass sound without sacrificing any mids and highs. In addition, the MDRXB40EX offers a 100mW power handling capacity, a 5 – 24,000Hz (versus 4 – 23,000Hz) frequency response, and a 16 ohms impedance. The MDRXB40EX also comes equipped with a newly developed long stroke PET diaphgram that delivers smoother vibrations, an L-shaped stereo mini-plug, and a TPC Y-Shaped cord. The Sony MDRXB40EX retails for $99.00 (versus $69.00) and comes with a 90 day limited warranty.