This pair of Elite Sheepskin Replacement Earpads from Dekoni Audio fits AKG's K361, K361-BT, K371, and K371-BT headphones.

When you take soft, supple sheepskin and wrap it in dense, slow rebounding memory foam, you increase isolation, comfort, and sound stage. The sheepskin and foam wrap create a tight, but comfortable seal on your head, even if you wear glasses, to ensure that discerning listeners have a great headphone experience.