The MH40’s are first and foremost, absolute show stoppers, even if you never use them it is a pleasure just to ogle them and hold them. These over-ear headphones are made with heavy grain premium cowhide headband, exterior surface and ear cup insets, with a soft lambskin on the headband, interior, and ear pads. The lambskin ear pads feature memory foam inside them for extra comfort, making them very soft against your skin, they also mould to your ears and are breathable to help prevent hot ears.