The foam is soft and kind of breathable.

Super uncomfortable, and would leave your ears red, as the "foam" would dig into your skin.3

Hard foam on the open end digs into your head

The only minor, nitpicky gripe I had was the foam on the non-earcup end of the headband.

It has a very small surface area and is only covered with a 2-3mm thick piece of dense foam

It's a hard, dense foam.

Just cheap foam around the edge, with the cutouts for glasses.7

The actual speaker has two strips of mesh foam on the top and bottom yet doesn't actually comfort you as you're too distracted by the hard plastic thing that is on your ear

I couldn't be bothered to ask for a replacement or refund as that seemed like too much work for a bad product

The audio quality is decent, both from a listening standpoint, as well as when speaking into the headset