Amazon.com: Replacement Earpads Leather Ear Cushions Spare Ear Pads Kit fit for Most Headphone Models: AKG,HifiMan,ATH,Philips,Fostex,Sony,Beats by Dr. Dre and More,Universal Diameter 65MM(1Pair Black) : Electronics
Replace the ear pads on your Surface Headphones - Microsoft Support
Califone Replacement Ear-Pads for 3060AV & 3064AV | Stereo Headphones