With its full-bodied tone and impressive specs, the Audio-Technica AT4040 is an amazing little condenser microphone with an amazing little price tag. Capable of handling very high SPL without folding or distorting, the AT4040 is the kind of large diaphragm condenser you can simply leave on the mic stand and be ready to record anything and everything in the room, from acoustic guitars to drum kits to the perfect lead vocal take.