Having a real field day here watching all of you go back and forth about what pads to replace the stock ones on the ATH-M40x with, removing this piece of foam, adding that, poking this number of holes here, covering up holes there, imagining you are hearing any actual difference. Have you placed them on your dog's ears after $#%ing around with them? LMAO!! I auditioned these things at my nearest Guitar Center store for nearly ten minutes, and for the price they do a fine job across most genres of music. Perhaps a little more robust construction between where moving parts meet, is all I could recommend, but everything else on this thread is sheer lunacy.