Impedance levels vary (120 Ohms vs 32 ohm), which can affect compatibility and audio output when used with different devices. Both headphones offer solid battery performance, making them suitable for long listening sessions and travel. Both models feature noise cancellation, helping reduce background noise for a more immersive listening experience. Overall, both headphones are feature-rich and cater to users looking for a combination of sound quality, comfort, and wireless convenience. The driver size differs between the two (NA vs 40 mm), which can influence sound depth, bass response, and overall audio clarity. The frequency response differs (20 Hz - 20000 Hz vs 20 Hz - 20000 kHz), which can influence how well the headphones reproduce lows, mids, and highs. If you're comparing Koss SB40 and JBL E35, both models offer a strong combination of sound performance, comfort, and modern wireless features. There is a noticeable difference in weight (NA vs 168 gm), which may affect comfort during extended use. Both models support modern Bluetooth connectivity, ensuring stable wireless performance with compatible devices.

Verdict: Choosing between Koss SB40 and JBL E35 depends on whether you value better sound, longer battery life, or enhanced features.