Fabric ear covers failing on my Koss headphones.

Sony parts suppliers sell replacement ear pads. Part no 2-320-280-01 about US$16 each (not pair).
Old ear pads slip off - pull gently to stretch the part that sits in the groove of the headphones until one side slides out.

The creative sewer can remanufacture new pads from thin soft leather by following the pattern of the old ones.
No cost fix is to scrape off the remaining peeling urethane leaving the soft fabric backing. Headphones will still work but the soft earpads should absorb high frequencies.

www.HeadsetPartsUnlimited.com

I contacted Koss directly a few years ago and they sent me a pair of foam cushions for my HV-1/A's for $5 delivered.

http://www.koss.com/koss/kossweb.nsf/cs-contact?openform

Yes there's a firm that might have them, you'll find it at the bottom of my tip on headphones. Just click my user name to find it.

I'm afraid there's is no easy way of doing it, most headphones I have fixed needed force to get the pads of and for that matter to put them back on! It's just a case of taking great care and easing it off a bit at a time. If you encounter any foam that can be glued on afterwards with Bostik solvent free all purpose glue.

Just flip the headphone pad inside out on the Optimus Pro 100 wireless headphones.
Find the 3 screws on each headphone speaker, you have to push the existing cover back, but you'll find them. Remove the 3 screws. Be careful of the speaker wire that will be attached to the cover plate that has the ear pad on it. Also, look carefully at how the components are assembled inside the headphone, as you might disturb their setting. They are easy to return to their proper place if they move.
Gently remove the ear pad, turn it inside out and you will have a new covered ear pad. GENTLY, re-install ear pad onto speaker plate, be careful not to break the speaker wire that is attached. I found a little flat screwdriver helps to pull the edge of the pad over the plate. The ear pad is actually quite strong and can take some abuse, but don't pull the speaker wires loose.
After you have the cover back on, find the screw holes and put the 3 screws back in. Presto, a little cleanup on any loose pieces of covering from the original side and your done for another couple years or so.

If you remove the pads you should be able to peel away whats left of the foam. All you really need to do is find some foam to replace it. Shop around take a piece with you at, say a fabric shop or something dealing in foam. You might need to cut it to size, then just glue it in place.

Each of the rubber covered cords running to each ear piece has two fine strand wire bundles inside. The right ear piece has a red colored strand and a copper colored strand. The left ear piece has a green colored strand and a copper colored strand. The wires are coated with an insulation lacquer. The lacquer burns off when you heat the wire for soldering.

Repair item: 3.5 mm stereo headphone jack, shrink tubing

Plan for strain relief:. These headphone wires can't take any tension at all. You need to crimp the black cords to the headphone jack somehow.

Slide strain relief and headphone jack housing over the over the rubber covered headphone cord.

• You need to plan a way to relieve the pulling stress on the solder joints where the two headphone cords enter your replacement headphone jack.
• Try shrink tubing if you have it.
• If you have some thermal shrink tubing, slide a piece over the headphone cord end before stripping the wires.
• Slide the headphone jack casing over the headphone cord also.

Strip each headphone cord 5/8" using the 18 gage setting of your wire stripper..

Hold each headphone cord in a "third hand" soldering assist tool and tease the green, red and copper bundles apart..I wore a 10x Magnavisor and I used a sewing needle and a bright light.

Twist the copper colored strands from both headphone cords together. They are the common ground wires. The copper colored bundle will attach to the headphone jack ground.

Apply a dab of solder to the end of each of the three bundles of wire. You will see and smell the insulating lacquer as it burns off. Keep most of the wire bundle cool.

Position the two strand headphone cord and the 3.5 mm headphone jack in the third hand soldering stand.

• Plan where you can crimp the headphone cord. Crimp it when ready.
• The green == left channel wire goes to the tip of the 3.5mm jack.
• The red==right channel wire goes to the middle of the 3.5 mm jack
• The copper colored wires go to the ground of the jack..
• Measure resistance, 31 ohms per earpiece.
• Screw the jack cover on and finish the strain relief craftsmanship.
  

I have the same problem with a pair of Fostex Headphones. I have taken them apart and I have removed the rubber type ring that the foam fits over.
I am going to order a cheap pair of thin foam Headphone ear covers from Ebay. (They are available in various sizes) and stick the foam to the ring and follow that
by sticking the ring back in. Should work if the foam is thin enough. What do you think?
Eddie

Those headphones (I have a pair - they are rather nice, aren't they?) are over 30 years old and I doubt you'd be able to find any 'official' replacement pads. My suggestion would be to check out cheap headphones with the same sized pads and cannibalise them. If you do find any replacement pads specifically for the SH-15's, then I would also be buying a lottery ticket and maybe bet on a few horses, because you would have to be one lucky person.

Good luck!