Unfortunately they do not. If you’re using M40X’s, you’ll need to supply the extra piece of foam yourself. They’re mostly aimed at people replacing M50X pads, as those don’t use an additional foam filter beyond the foam already attached to the ear pad. Sorry I don’t have better news!
Written by Alex Rowe
I post commentary about gaming, tech, and sometimes music. I’ve written professionally about games since 2005. Look mom, I’m using my English degree!