the km184 vs km140 comparative samples have been listened to well over 3000 times now, and as you might expect, opinions, shall we say, differ... some folks are convinced that the 140s sound slightly better/different, many folks decided they sound exactly alike (as claimed by Neumann), and a fair number of people actually thought the 184s sounded better. at any rate, these samples are worth hearing for yourself if you are considering Neumann mics.