Audio-Technica · Official replacement (OEM)
HP-M77 replacement ear pads
Verified as compatible with 1 headphone model.
Verified compatible headphones
Evidence
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audio-technica.co.jp
Audio-Technica's official ATH-M40fs product page identifies the exact headphone model and lists HP-M77 as its separately sold replacement earpad (lines 115–116, 220–228). This directly verifies the OEM part relationship.