Hi Hazel I came across your question because I'm looking for replacement headphones for the Sony MDR-IF230 set. They don't make them anymore. Are you still looking for replacement headphone covers? Your problem is easier to solve. Go to Radio Shack. Get the largest size headphone covers they have and put them on your headphones. They'll stretch to fit. Radio Shack is the best place I've found to get replacement headphone covers. I replaced my Sony covers twice. Can you tell I like these headphones? yours Al Cinelli

You can purchase these at partstore.com. The part number is 4-995-950-01.