Jams, thanks for the feedback. How much of the differences you heard could be due to the lack of proper setup? How would you compare the mid and upper range of the M60 to the Studio 40, regarding the nuances or detail in the sound? Did you consider the M60 to be too bright or harsh sounding. You mentioned the Center. Which one was it and what didn't you like about it? Can you compare it to the CC-370 or Studio CC?