Page 3 - Subjective Audio Analysis

Reviewing audio devices requires highly trained ears, extensive experience, and sufficient technical knowledge. Even for the experienced evaluator, it may be difficult at times to accurately evaluate a product without using a reference product that they are thoroughly familiar with. Furthermore, the effects of false advertising and placebo may influence inexperienced listeners to be biased in their write-ups. While I am not going to even try to claim that I am the only trustworthy or best evaluator for sound, it is true that most audio equipment review sites have editors who are insufficiently trained. Any device they evaluate always tends towards the same "good bass, nice midrange, awesome treble, really clear sound, 10/10". While there are many knowledgeable audio reviewers at various respected online media outlets, they are by far the minority.
When it comes to audio devices, there are really no true objective measurements for sound quality. As the evaluator, I will put it through a series of subjective tests to try to come up with the most objective rating possible. Yes, it sounds like a paradox. All audio tests were performed using songs from Spotify with audio streaming quality set to lossless 24-bit 44.1kHz. All settings were left in the default state. After using these earphones for upwards of 20 hours, the audio tests were conducted with the SIVGA M260 connected to a Windows 11 desktop computer via the USB Type-C port.
Starting with the bass, the M260’s performance is decent. The M260 lacks a strong seal between your eardrums and the transducer. Therefore, ambient noise can leak in and significantly modify the bass experience when listening in a noisy environment. On a similar note, the weak seal also hinders the sub-bass from being felt and heard, as it would leak out from your ear canal. Aside from the sub-bass, I found the mid-bass to have an overall firm grip with a rounded body. The bass guitar is easily distinguished from heavy bass beats, and neither layer overwhelms the other. On some bass-heavy songs, the upper-bass competes with the midrange for space, though this doesn’t detract much from the overall listening experience.
SIVGA markets the M260 as having “balanced tuning with smooth, non-fatiguing sound and natural vocals”. After evaluating the midrange, I can say the M260 did not disappoint. The midrange has been boosted and is very forward. The overall tone stays clean and serviceable. It avoids sounding harsh or tinny, even if it lacks extra depth or texture. Throughout my tests, I heard no apparent sibilance, raspiness, or muffling. Vocals sound neutral and legible, providing a smooth midrange that gets the job done without extra warmth or emphasis. Over a five-hour listening session, the sound quality remained consistent throughout, which supports SIVGA’s non-fatiguing claim.
The M260’s treble is good. Hi-hats and cymbals sound reasonably clean and crisp. High vocals and very high instrument notes do not sound pushed back or distant to me. Each instrument’s timbre remains distinguishable in the tracks I tested, and the restrained treble reads to me as an intentional choice that keeps the focus on the vocals. However, at louder volumes, the treble becomes harsh and has less resolution. This is a common limitation of budget dynamic drivers, as higher excursion causes the diaphragm to distort and lose control at high frequencies.
The M260 creates a clear sense of depth, with layers that sit noticeably front to back. The overall soundstage is modest, with limited width and little perceptible height. Imaging is the stronger aspect, with a focused center image on the vocals and distinct left-to-right placement that makes each instrument easy to locate.
In terms of layering, the M260 handles dense tracks well. Despite its modest soundstage, it keeps layers distinct with clear frequency separation. I tested this with Vocaloid tracks, which have dense, overlapping arrangements that often blur together on budget devices. Yet the M260 kept each layer clear and distinguishable. Each layer has sharp resolution, making it easy to mentally isolate individual instruments during listening sessions. However, the M260 is slightly less cohesive than I would like, meaning its layers blend less smoothly into one whole. On some bass-heavy tracks, the upper bass and midrange share an overlapping region, and at times the upper bass takes over rather than blending in. On “Beneath the Mask” from Persona 5, for example, the bassline moves ahead of the vocals during sung sections and at times competes with them for the main melody. This may reflect the mix as much as the earphones as the track is written with a prominent bassline, but it still shows how the upper bass can crowd the vocals.
Next up are the microphone tests, where I checked voice isolation and background noise filtering across three conditions using the Voice Memos app on an iPhone 18 Pro Max. Throughout all three tests, the microphone rested on my upper chest, and I talked normally without tilting my head. In the first clip, I was standing in my bedroom, where there was little to no noise. As you would expect in a quiet environment, the M260’s mic captured my voice without any issues. In the second clip, I was walking outside at night with moderate wind blowing toward me. During the test, an emergency vehicle’s siren wailed in the background, but the microphone filtered out both the wind and the siren very well. In the last clip, I turned on my kitchen stove fan to simulate a noisy environment, standing about two feet away from it. I was quite impressed by how well the M260 reduced the background noise and picked out my voice. The recordings may sound a little quiet on playback, so the gain could be adjusted if used for recording. Calls on Discord, however, confirm that my voice is clearly audible and loud enough.
Comfort is one of the M260’s strengths. The foam ear tips are very soft and light, and once inserted, I could barely feel them. The tips cushion the housing so well that I could not feel any hard edges, even after long listening sessions or when lightly tugging the cable. For the best fit, I recommend seating the earbuds slightly loose and closer to the outer edge of the ear canal.
Overall, the M260 earphones have a vocal-forward sound profile. The M260 performs quite well across the midrange, treble, and imaging. Its drawbacks include a modest soundstage, weak seal, and limitations of the dynamic driver. The overall sound of the SIVGA M260 is defined by a controlled bass, with the midrange carrying the most presence as the melody and vocals lead. The treble sits slightly behind the midrange but is not suppressed, so the balance of the mix stays intact.
Page Index
1. Introduction, Packaging, Specifications
2. Physical Look - Hardware
3. Subjective Audio Analysis
4. Conclusion