here's a review of the m22 http://www.soundstage.com/audio_frame.shtml

here's a review of the m40
http://www.soundstage.com/revequip/axiom_millenniam40ti.htm

basically the review say the m40 is similar to the m3ti, but the m3ti is maybe a better speaker over all. the m22 is thought to be slighly better than the m3ti, so from the m22 is the best choice. at least from these reviews. i actually had not thought about the m40 until last night, but after reading the three reviews i going to be getting the m22 later this week.