Bought a pair of these to replace the, frankly, horrific pads on my ATH-M40xs. Excellent all around.Comfy as all get out. Improves soundstage. Cancels noise pretty well from both within and without. And...dude, they're just so, so much more comfortable.I couldnt wear the original pads for more than 30 minutes at a time. These? Hours and hours and I could do hours more. They're that nice.Sound doesn't take much of a hit, but treble seems to have gone up a little. Slightly less bass, oddly enough, but still very much present. Wider sounding, for sure. Overall? Still fantastic.Only issue is the price. $45 hurts. But...doesn't hurt quite as much as the original pads.