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The AKG K371 is a closed-back studio monitoring headphone that became something of a reference at its price point: flat response, accurate low end, and a sensible oval ear cup that actually fits most ears. The K361 is the more portable variant with a similar tuning and slightly smaller cups. Both share the same pad geometry and Dekoni options. Available materials Choice Leather: Protein leather over memory foam. Maintains the K371's closed seal, which is responsible for some of its accurate low-end response. Memory foam adapts to the ear rather than compressing uniformly, reducing the pressure hotspots that the stock leatherette produces over long sessions. Choice Suede: Microsuede outer, memory foam fill. More breathable than leather, which matters for a headphone used for long studio sessions. The seal is still adequate for monitoring; the sonic character stays close to stock without the leatherette fatigue. Elite Sheepskin: Real sheepskin, solid face. Premium build, firm seal. The K371's bass accuracy is reinforced by the tighter low-end seal; sheepskin leans into this. Worth it if you want the K371 to sound warmer and fuller than stock. Elite Velour: High-grade velour, memory foam fill. The acoustically neutral pick. Loses some of the K371's isolation but preserves the flat monitoring character more than leather does. For listeners who find closed headphones get fatiguing due to pressure build-up, velour reduces that considerably. Drop-in fit. Genuine Dekoni pads,
Our take
Dekoni's material names, decoded: Choice is the value line, Elite the premium one. Sheepskin seals tightest and lifts bass slightly; Fenestrated (perforated) sheepskin opens the sound back up; Velour breathes best for long sessions; Hybrid mixes sheepskin outer, fenestrated inner, velour face; Gel actively cools. If you are torn between two, velour for comfort, sheepskin for isolation.