They are foam rubber, flexible and soft, yet firm. I would buy again in different colors After weeks and weeks of research and 3 returned products that had unacceptable sound lag I discovered these headphones. Needed this so bad! Great comfort unbelievable sound for a casual listener of music Expensive pair of headphones if you as me. I had to replace the earplug rubbers with the small ones to fit. OK. I bought them on a limited deal discount and STILL don?t think they?re worth that much. I also did numerous web searches and the Wi-Fi call option is not where it is shown on the videos.