VCL

Hey here was my solution to the absence of Klipsch M40 ear cup. Whichm to me is an unacceptable problem. Dimensiosn are the closest I found to the original, they are a low cost solution and they to the job. They aren't memory foam but still comfy and for the price it's a deal. All you have to do is to cut the plastic disk that hold the original ear cups on the headphone from the original ear cup and glue it on each of these new ear cup. If you're a little handy it won't be a problem. Good luck. Vynce Ear Pads Replacement Earpads for Audio-Technica ATH-MSR7BK ATH-MSR7GM ATH-MSR7NC M50X M20 M40 M40X SX1 Over-Ear High-Resolution Audio Headphones Ear Pad / Ear Cushion / Ear Cups / Ear Cover (Brown) https://www.amazon.ca/gp/product/B071CDJZWP/ref=oh_aui_detailpage_o00_s00?ie=UTF8&psc=1