never got the chance to try the ATH-M30. Which Superlux model? btw i just now came from lowyat plaza and tried some headphones. The headphones that i tried at Viewnet(?) are : ATH-SJ11, ATH-SJ33, ATH-T500, ATH-Pro5MK2 camo, Logitech Fatality Mk2, Creative Sound Blaster Tactic 3D Alpha and others (non-brand) First of all my favorite is the ATH-SJ11. The reason is the bass. The bass in ATH-SJ33 and ATH-T500 is not kicking enough and very weak/bassless (SJ11 have a little bit more bass than the Pro5MK2) and the voice produce from ATH-SJ11 is not covered by the bass which i can hear the voice very clear unlike one other headphones (cost RM200) that i tried although they have the same bass. ATH-T500 have bigger driver but without the (heartbeat) bass its kinda useless to me. What the usage of bigger driver anyway? I just read the review of this headphone and it got good reviews but not to me http://www.head-fi.org/t/507802/new-audio-technica-ath-t500. Some say that it need to be burn and some amps to sound good ATH-Pro5MK2 sounds very good (better than SJ-11) but it seems like its lacking something from my music... I dunno what but my music seems have some kind of distortion. (not to forget it cost RM250+ which is beyond my reach) Btw, this only came based from my ear. I'm not a pro to judge the headphone. And i only use my phone SE-K800i to test the headphones. So the sound produce might not the best but still i can feel the differences between the headphones. Btw, i think i like to hear the heartbeat/boom bass.