I have finally gotten around to putting a few rounds(300) down range with my new H&K USP 40c LEM. I am extremely happy with the way it shoots and the accuracy of it, head shots @ 25 yds clustered into about 3.5 inches. My experience with the 40 S&W round is limited to the Dept's Glock 22 and my Glock 27, a Kahr K40 and a Beretta 96FS. To say the USP is more accurate is a understatement, heck maybe it just fits me. I can compare the accuracy to my Sig 225(9mm), 220(45ACP) or sigpro(357Sig) and say it is right there in the mix. The trigger feel is amazing, Sear reset is very noticable allowing fast follow up shots. Overall in 300 rounds I had no FTF, FTE or any other problems. I guess you can tell I'm excited about this pistol, afew hundred more rounds and some leather me and this pistol will be off to a IDPA match... Sorry for the length but this realy is a better mousetrap... Stay Safe