Compared to the AtmaSphere, it gives up a little midrange texture, but has a much more refined and detailed high end to my ear. Both are fatigue free and very easy to listen to, but I would say the AtmaSphere is a little darker and forgiving compared to the Coda. The Coda shines lots of light on the recording and doesn't hide anything, but does it with some depth and texture. For the cost and size, I'm very impressed with it. For people who like tube sound, I can see why the AtmaSphere class D are a good match.