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The Neumann KM 140 Microphone is simply a microphone combination set consisting of the KM 100 phantom power supply / output stage and AK 40 cardioid microphone element. The swivel mount and windscreen are also included in the set. Neumann's modular KM 100 series is designed to be versatile with the ability to interchange microphone elements and accessories based on individual applications.

The KM 100 is powered via 48 Volt phantom power and is designed for quick connection to all compatible elements and accessories. The KM 100 uses transformer-less circuitry resulting in high output capability and low self-noise. The balanced XLR output is protected against radio frequency interference. The entire microphone circuitry is built into the capsule on a single hybrid module measuring 2cm in area. The result is a compact, interchangeable output stage providing pristine output signal without any coloration.

The AK 40 microphone element features a pressure gradient, single diaphragm transducer with a cardioid polar pattern. The cardioid polar pattern is highly effective in reducing off-axis ambiance and noise. This allows the element to be used in recording and sound reinforcement applications, in front of stage monitors or instrument miking.