Of all the top universals I've heard, I prefer the SM3 the most. I can't really describe the sound but it was really impressive and handled my library really well. The V2 also fits a lot better than the V1. If I ever upgrade from my GR07 and their six driver universal isn't out yet, I am definitely getting the SM3. I noticed though that it's very sensitive - it hissed with the Fiio E11. I guess you would need an amp like the ibasso t3 to properly amp the SM3 without the hiss because of the high sensitivity.