Replacement Earmuff Pillow Ear Pads Foam Earpads Cushion Covers Cups Parts Compatible Koss UR40 PRO3AA UR29 SB45 SB49 Headphone (Black)

These work well for what I bought them for.

I knocked off a star only because these replacement cushions do not include fabric across the center of the cushions. On my headphones (low-end Koss, about 12 years old), this foam covering was deteriorating even worse than the cushions themselves and had to be replaced. I ended up doing this part myself by taking some very thin dark fabric and Super Gluing it to the plate that the cushions attach to.This brings up another minor point which kept this from being a five-star review: there is absolutely no documentation showing how to replace the cushions, or how to confirm whether these will work with your particular headphones. Before ordering, you should check your current phones and see how the cushions attach. On mine, you can rotate the cushions a few degrees counter-clockwise and they (and their mounting plates) will pop off, making replacement relatively easy.Pull off the old cushion, pull off the inner cloth or foam. Replace the inner cloth/foam with thin, scrap cloth (like from an old black T-shirt, or panties. Whatever. Use your imagination.). Super Glue it to the mounting plate. Stretch the new cushion over the plate, using a smooth blunt tool (like the handle of a small spoon) if necessary to help pull the cushion material over the edge--sort of like pulling a bike tire over its rim. Return the cushion assembly to the headphones and secure it with a small clockwise twist. At least that how it worked with my phones. Yours might be different.The cushions themselves are decent quality and fairly priced, and shipping was extremely fast. Would buy again.

I warmed them up with the hairdryer (slightly) then could get them seated. If you bought these for Koss, know that there are 3 screws on the inside part of the headphone that you have to take out to put the new ear cups on, then replace the screws. You'll need a very small screwdriver like for eyeglasses. If I remember correctly the screws are like on a clock face, one is 12 at the top and about 8 and 4 at the bottom in the felt part of the inner ring. These don't just slip on like the old style. Hope that helps.

Went on easy, works well. Saved me from buying new headphones.

They fit perfectly on koss sb45. I found loosening the screws on the speaker mounts let me slip them on much easier.