Brainwavz · Aftermarket replacement
Replacement Earpads for Audio-Technica M-series, soft PU leather with memory foam
Verified as compatible with 1 headphone model.
Verified compatible headphones
Evidence
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brainwavzaudio.com
Brainwavz explicitly lists ATH-M40x, identifies the product code BWAVZ-EP-ATHM-PU-BK, gives the stated measurements, and describes slip-on installation.