Headband Comfort Cushion Pad (universal fit replacement headband)
You can actually find this replacement headband on eBay (erikek Store) and Amazon (AUDIO EQUIP Storefront). I got mine from eBay.
A complete product description is on eBay and Amazon, so I'm not going to repeat it here.
It is made of leatherette and should fit many headphone models. There's a long list of brands and models in the product description...
All I can say is that it fits perfectly on my Denon D2000. You simply wrap it over the Denon headband and snap it... et voila !
It's like a new pair of Denon, but comfortable this time.
At close to 10$ shipped, it's a no brainer.
I definitely recommend this AudioEquip Replacement Headband.
If you get it, let us know on which headphones it fits !
Edit : A week later, I can tell you it's very comfy.
Edited by Headdie - 8/14/12 at 9:52pm