Hello,
I have a Yamaha CM500 and looks exactly as Koss SB40 but this one in EUis 
easy to get from Amazon and cheaper.
Both headphones have the same characteristics 120 ohm, 96 dB etc. and both 
have Dynamic Mic.
<http://www.shopping.com/xSBS-Koss-Koss-SB-40-Headset-ear-cup-Yamaha-Yamaha-CM500-Headset-with-Built-In-Microphone~PRDLT-21312157-30843141>

Well I have ordered a Koss SB40 and will see.
73.
Jaime, EA6NB. 

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