The first of A-T's design criteria for the AT5040 was purity of sound. To achieve this, A-T engineers developed a four-part rectangular element, the pinnacle of recent breakthroughs in sound-capture technology. Four exquisitely matched diaphragms function together (with outputs proprietarily summed) as a single high-performance element – effectively the largest element Audio-Technica has ever created. By using four diaphragms as a single capsule, the AT5040 achieves remarkably large surface area without the increased weight and decreased transient response that are the expected limitations of expansive size.

Another key AT5040 design feature is advanced internal shock mounting that effectively decouples the capsule from the microphone body. For additional isolation, each AT5040 is also provided with Audio-Technica's new AT8480 shock mount. Featuring a proprietary design, the AT8480 was engineered not only to isolate the microphone, but to rid the apparatus itself of any unwanted resonances and other audio aberrations that could be transmitted to the microphone. It also features a unique locking mechanism that holds the microphone securely in place.