In addition, the HS 40 utilizes a Deep Channel Design for more bass per less amp power and a Reduced Baffle Distraction Design for wider/smoother sound dispersion. The HS 40 also features built-in wall mounting brackets, 5-way gold-plated binding posts, and adjustable feet for an easy/simplified installation, not to mention a soft-touch finish (Mist or Midnight) with an optional color-coordinated P.O.P. grill for only $9.99. The Boston Acoustics HS 40 is priced at $99.99, making it both a formidable and affordable competitor to the lavishly-designed and super-elegant $399.99 VS 240. Although the HS 40 doesn’t look as sensational as the VS 240, it is overall a better speaker with more functionality and a higher crossover.