Kiwi Ears introduced the Aether in the spring of 2025, a ~150 USD planar magnetic single-driver in-ear monitor. It’s the company’s first IEM of this type and features an unusually large 15.3mm driver.
The ET142 is a ~219 USD a dual driver in-ear monitor from Simgot. It utilizes a 12.5mm planar magnetic driver along with a piezoelectric tweeter. The ET142 launched in February 2025.
SIMGOT ET142 SPECIFICATIONS
- Drivers: 1 x 12.5mm planar magnetic driver + 1 x multi-layer piezoelectric ceramic driver
- Impedance: 14Ω ±15% (@1kHz)
- Sensitivity: 118dB/Vrms (@1kHz)
- Cable: 732-core mixed oxygen-free copper & silver-plated Litz
- Connectors on earphones: 0.78mm 2-pin
- Cable termination: Interchangeable 3.5mm single-ended & 4.4mm balanced
Current price and availability here.
KIWI EARS AETHER SPECIFICATIONS
- Driver: 15.3 planar magnetic
- Impedance: 14 Ohms
- Sensitivity: 105 dB/mW
- Frequency range: 20Hz-20kHz
- Detachable cable: 1.2 m
- Earphone connector type 0.78mm dual pin
- Cable termination 3.5mm TRS jack
Current price and availability:
- Amazon: Kiwi Ears Aether
- Linsoul: Kiwi Ears Aether

BUILD AND COMFORT
The ET142 is made entirely of metal, and it is quite heavy and bulky. It’s large, just barely not too much so for my ears and ear canals. I wouldn’t take them for a run, to put it that way.
The Aether, on the other hand, is made of resin, and although the size is almost the same, it’s slightly smaller and much lighter.
Once in place, I find both earphones to be quite comfortable, though I prefer the Aether.

The cables are also very different, even more so actually. The ET142 has a very thick and stiff cable, the Aether a very thin and light one. My personal preference is that the cable is something in between the two extremes represented by these earphones.

COMPARISONS
Associated equipment:
- Amplifier: Topping A90
- DAC: RME ADI-2 DAC FS
- Ear tips: SpinFit CP145
Sunrise by Norah Jones
The Aether is very clear and well-balanced, with present vocals that have great texture. Although the Aether sounds large, the ET142 is even more expansive. It also sounds a bit more organic, but broadly speaking, they’re relatively similar.
Angel by Massive Attack
The ET142 has powerful bass and clear vocals. The Aether is similar, but less dynamic and articulate. It’s great, but feels less lively in direct comparison.
In The Mountains by Espen Eriksen Trio
The ET142 sounds large and organic. The Aether has slightly tighter bass and feels flatter and more neutral.
Limit to Your Love by James Blake
The Aether is straightforward neutral and does nothing wrong. The bass is impeccable. The ET142 sounds brighter and bassier—it’s definitely less neutral, with a more V-shaped sound signature. The bass isn’t as defined and textured as with the Aether, even though it’s significantly stronger.
Bullet In The Head by Rage Against The Machine
The Aether offers much better balance, with every instrument getting its designated space on the track. Vocals are not overshadowed by the bass, as is somewhat the case with the ET142.
The Tunnel by Tord Gustavsen Trio
The Aether sounds good—neutral as always. The ET142 is brighter, but also more organic and airy, adding an extra dimension to the track that makes it more engaging than the neutral Aether.
Rocket Man by Bob James Trio
The bass is massive with the ET142, yet the track still sounds great—very airy and organic. The Aether’s bass is significantly tighter, with non-recessed mids. Everything sounds well-balanced and neutral.

WRAPPING IT UP
Sound Signature
The Aether is very neutral. It sounds flat, never doing anything outrageous. The ET142 has more color—the sound signature is clearly more V-shaped, with stronger bass and treble, which sometimes makes the midrange feel a bit recessed.
Treble
They both have resolved and clear treble, but the ET142 is brighter and more sparkly.
Midrange
Because of its V-shaped sound signature, the ET142 has a somewhat recessed midrange, which can be appealing at times and less so at others. The Aether is neutral and predictable. Both have excellent midrange detail and strong technical quality.
Bass
The ET142 has thicker and fuller-sounding bass. The Aether’s bass is pronounced and definitely not recessed, but it is always extremely well-defined with great texture.
Soundstage and Imaging
The Aether has a good soundstage size with nice imaging. The ET142 sounds larger, though, with more precise imaging and a better sense of width, height, and depth.
Detail, Dynamics, and Timbre
They are both very detailed-sounding earphones. The ET142 sounds more detailed in the upper regions, while the Aether is definitely more detailed in the bass. The midrange is quite equal, but I’d rank the Aether half a point higher there if pushed.
Mostly, the ET142 feels more dynamic and alive, but there are many tracks where the neutral sound signature of the Aether makes things sound better.
In terms of timbre, the ET142 often sounds more organic, but the Aether never sounds wrong.

CONCLUSION
The Kiwi Ears Aether sounds very neutral and never puts a foot wrong. The ET142 is not neutral—it’s a colored earphone with a V-shaped signature. It can sound better or worse depending on the track. Often, it sounds more airy and organic, but other times, the flatter-sounding Aether simply gets the job done in a straightforward manner. If a recording needs extra colour and sparkle, the ET142 might be perfect. If the track is already well-balanced, the Aether is the better choice.
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- Linsoul: Simgot ET142
- Amazon: Simgot ET142
- Amazon: Kiwi Ears Aether
- Linsoul: Kiwi Ears Aether
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