I bought the oval micro suede ones for my ATH m50X headphones. Way more comfortable than the originals, and the suede breathes a bit better than the original fake leather. I have relatively big ears and the oval concave shape helps with smaller headphones like these. I don't notice any difference in sound, but maybe some hifi enthusiast does. It doesn't block out the noise from outside as well as the original. The suede tends to collect hair and dust more easily, but that's just inherent to the material, and a brush or a damp cloth cleans it well. I have no notes to make these any better.