Bought this for my AKG 240's which have been going strong for years and years. These pads are absolutely comfortable, my ears don't sweat nearly as much as with the pleather, this is due to the natural leather's properties. If you are like me and you don't mind the change in sound for comfort, these will increase the bass/mid-bass for these headphones. Being semi-open, these pads do help to increase the spl and reduce ambient noise-in. but of course everyone around you will still hear the music :-PBuy these if you value comfort 1st, try them if you aren't about the change in sound, because they are worth it! Also, I bought both the regular and the XL Rounds and these headphones will accept either, but the XL will look better but also create some reverb since they are +/-5mm larger in diameter.
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