The Audio-Technica HP-EP is a replacement earpad kit for ATH-M20x, ATH-M30x, ATH-M40x, ATH-M50x, ATH-M50, ATH-M50s, and ATH-M50RD headphones. It includes a pair of earpads, each made of high-quality memory foam and covered in soft, durable leatherette.

The HP-EP earpads are designed to provide a comfortable and secure fit, even during long listening sessions. They also help to improve the sound quality of your headphones by providing a good seal around your ears, which helps to reduce noise leakage and improve bass response.