I got my last new set of pads for just under $42 shipped.
I listen to headphones maybe 6 to ten hours a day for various reasons, listening to music, with my transceivers, and wireless models for listening to old time radio programs from the 40s and 50s with my young bride. But, I never pay $40 for new ear pads. I purchase mine from a couple of reliable vendors on eBay named wang_yifei and studiomate, respectively, for between $8 and $16. They sell standard original type pads - real leather, pleather, and velour - at various price points, the latter two types are typically less than $10 shipped. Very high quality like original pads. I use them on Austrian-Audio Sony and other headphones, and my favorite Audio-Technica BPHS-1 broadcast headset, among other headphone models.
My favorite pads are super cushy, really comfy memory foam pads pictured below, which come in several sizes to fit most headphone models. Luxurious! And they crush to proper depths, so they sound right. Like these: Super Thick Soft Memory Foam Cushion Pads On Over Ear Dj Headphone EarPad Sponge | eBay
That is just MY take. Your mileage may vary. James / K8JHR