
- description
Gel earpads do two things sponge does not. They conform around the side of the head rather than compressing against it, which holds a better seal over a long session; and they deal far more gracefully with anything crossing the sealing line, which in practice means the arms of eye protection.
That makes the S32B a straight replacement on the M300T, which already uses gel, and a worthwhile upgrade on the M300A, which ships with sponge to keep the price down.
On scope, Earmor's 2026 catalogue files the S32B against the M300 Series as a family, while their distribution names the M300A and M300T specifically. The family is the wider claim and includes the M300L and M300X, so if you run one of those, the catalogue says yes and nobody has confirmed it in detail.
Fitting is the standard cushion swap — no tools, a couple of minutes, and the difference is immediately obvious.
Specifications
| Specification | Detail |
|---|---|
| Type | Replacement gel ear cushions |
| Fits | Earmor M300 Series (catalogue); M300A and M300T named by distribution |
| Material | Gel |
| Sponge alternative | S32A, the sponge version of the same cushion |
| Manufacturer part number | S32B |
| Brand | Earmor |
Frequently asked questions
Will they fit the M32 Plus? No. That platform takes the S33B, which Earmor catalogue for the Mark4 and PLUS series.
Is gel worth it over sponge? If you wear glasses, or wear a headset for more than an hour at a time, yes. Otherwise it is a comfort upgrade rather than a performance one.
Do they change the attenuation figure? The published rating is measured on the headset as sold. A better seal in real conditions is where the benefit shows up, not in the lab number.
How long do gel cushions last? Longer than sponge, but they harden with UV and age. Replace when the surface stops feeling supple.