At this point in time, the replacement "earphone" (or ear speaker) for both the DT 48S and the DT 48E is the same part.

I guess the title says it all. In talking with the Beyer parts people, I learned that the same part replaces the earphone on both the
Beyer DT48S and the DT48E. I should add that this is true for the 200 ohm version.I  didn't think to ask about the replacements for
other impedances. Whether this has always been case or if it is a fairly recent thing I don't know. I already have a 25 ohm set of
DT-48S's and I will soon get a new pair 200 ohm DT48E's so it will be interesting to compare the two even though they are different
impedances. The DT48S's are probably around forty-five years old and the DT48E'S are fairly new.
 
   I do have a question about a pair of DT48's that I believe are the "A' version; they are marked DT48 , 5 ohms with no letter marking.
These are about  50 or 60 years old, I got them from Gotham audio when I was a teenager (at this writing I am 73 years old). Anyhow,
one is red, the other is black and there are no right or left markings on either one. They both are marked "SNr. 120". Is this a serial number,
perhaps? I do remember that I got them soon after Gotham audio started importing them.If anyone can provide any information on
these, I would really appreciate it!