Thank you. The M40X have a more neutral sound (less bass) than the M50X as far as I know. So reducing the bass might be an OK idea for the M50X because they are more bassy, but in the M40X I wonder what it would sound like.   However, I guess velour is more comfortable than leather...

Are the ATH-M40X the same earpads size ? I would like to change my M40X earpads to the Shure 840 or 940 (Velour). I just don't know if they fit properly on the M40X.   I also never wore velour, so I don't know if I would prefer velour over leather. Any recommendations on which one I should get...