What materials are the P100 ear cushions made of? June 17, 2025 08:56 Updated The P100 ear cushions are made up of the following material composisition; Polyurethane 70% , Nylon 30%. Attached by glue. Related articles What materials are used in the construction of the P100 headphones? What type of charging cable can I use with the P100? When does Automatic Power Down (APD) activate on the P100 and how can I adjust the time? What is the differance between the P100 and P100 SE? Does the A100 have ANC (Active Noise Cancellation)?