The D-M40 is made up of two parts: the RCD-M40 CD receiver and the SC-M40 speakers. The whole system follows a similar design formula to its predecessor - and many award-winning Denon micro systems before it - but benefits from improved connectivity and performance upgrades to the main components.
There are two digital optical inputs, compared to just one on the D-M39, allowing you to connect to a variety of sources such as a TV or set-top boxes.
The USB port on the RCD-M40 is still capable of playing MP3 and WMA files, and music from iDevices, but has now been upgraded to support FLAC, WAV and AAC file types too. Denon says the system “seriously upgrades” the sound quality of music from iDevices when played via USB.
The headphone output also receives an improved headphone amplifier with dedicated gain control.
MORE: Denon D-M39DAB review
To maximise sound quality, Denon has once again used an “uncomplicated” circuit design, with short signal paths to minimise interference. A “Triple Noise Reduction Design” has also been implemented to help get the best possible sound from the system.
The CD unit also features a speaker optimiser, which Denon says is best used with the SC-M40 speakers. The speakers themselves feature 12cm woofers and 2.5cm soft dome tweeters, which have also received various tweaks as part of what Denon calls 'European Sound Tuning'.
The RCD-M40 CD receiver will be available in black or silver, while the SC-M40 speakers will come in black or cherry wood finishes. Select countries, including the UK, will get a model with a FM/DAB/DAB+ tuner.
The Denon D-M40 will be available from June for £349.
MORE: Read all our Denon news and reviews
