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I spent a great deal of time looking for these stupid things too.... found these 3 best sites: All are in the states but hey..... they ship.... good luck. Foam Ear cushions, Ear Pads, Headphone Covers, Earphone covers - Headset Parts Unlimited Headphone Covers Headset Zone - Plantronics Replacement Parts and Phone Headset Accessories

Hi, I am just an observer and reader who happened on this site. I found someone struggling with a problem and tried to be helpful. So now I have to introduce myself. Hello