The affordable and durable Cyber Acoustics ACM-70 Headphones are lightweight and built for comfort convenience and performance, With soft foam ear cushions a 3, 5 millimeter plug for the headset and 27 millimeter drivers the ACM-70 is ready to meet your basic computing and telephony needs, Lightweight and built for comfort, Ideal for surfing the web or working on your PC, Soft foam ear cushions, SKU: ING3558