Instruction: Generate an answer to the question by utilizing the information contained in the document.

Input:
Question: Are these inserts memory foam?
Document: If you can get past the Frankenstein look when you have these things plugged into your ears, you will love these. They're actually very comfortable when you put them in because of the memory foam style pads. If you have a smaller earhole like mine that don't hold the typical hard plastic style earplugs all that well, these are the ones you want to get.
I can not tell that theese are the best headphones I ever had.But for this price, the sound is very good. As the foam inserts fit snugly into your ears, they block most of the outside noise.My favorite pick when it comes to travel by train or plane.
Reasonable fidelity and comfort for a VERY reasonable price makes it hard to go wrong with the Koss Plugs.Roll the memory foam to a slightly smaller cone before insertion and they expand in your ear canal to provide a fit that is comfortable for hours. When I wear them while working outside, if the wires are flopping around, they will eventually work loose. If the wires are secured inside a shirt, etc.
Awesome product.Nice fit doesn't let the noise get in and music barely gets out.Strong bass! Nice clear sounds!You squeeze the memory foam ear plugs(which you can find replacements at Amazon) and when they expand they lock tight and they don't fall off.Nice price!Best headphones I've used yet... If there's better, it must have the same ear plug memory foam technology, good idea.
Sure these headphones have memory foam eat plugs, but the back of the earphone has 6 holes in it allowing sound to pour right  in anyway! This completely nullifies any sound isolation gained by the earplug style ear buds! It provided absolutely no noise cancelation on my plane ride. I had to hold my fingers over the 6 holes to block out the engine noise pouring in through the back of the ear bud.The next problem is in construction. I am a tall guy.
I see everyone with the white iPod style earbuds - can you even hear your music? I swear that I had to turn the volume up all the way to even hear the music over the din of the city streets.So, I'm already a convert to the in-ear experience. These headphones, however, are a total bummer. They don't fit in my ear with any of the built in foam inserts. They hurt. The sound is tinny, tiny and has no bass whatsoever.
After a month of use, I am quite satisfied with my purchase. The foam inserts are far more comfortable than any other style I have worn. The sound quality exceeds standard headsets that generally come with MP3 players and Walkman stereos. They are not audiophile caliber, but considering the price, they sound fine. I wear them while running and they're sweatproof, so far -- and unaffected by any "stethoscope" effect that other reviewers have noted about Sony earphones.
Koss includes an extra pair of foam inserts-- which I will either lose or my wife will undoubtedly dispose of in another fit of household hygiene, but it is a bonus of sorts.Based on both quality and pricing, I am thrilled with my new purchase. I recommend this product for those seeking a replacement for their iPod's earbuds.UPDATE: I'm still enjoying my purchase, but there is one minor annoyance that I feel I must convey.
I could see that those with small ears may have problems fitting these properly; problem solved by retrofitting a standard foam-type earplug (as others have mentioned). Whether you would or should do this is another question. The packaging does include a few different styles of foam inserts to try; coned, cylinder, etc. After using the coned ones for a long time, I've switched to the cylinder-shaped ones, which stay in better.2.
I picked up a pair a day before leaving on a plane trip.These phones are AWESOME. The foam is a very soft one, very similar to the soft foam used on earplugs used for noise blocking. The phones come with four different sets of foam inserts in different shapes and sizes, so everyone should be able to find something that fits. In the center of the foam are very small plastic tubes, which attach to the plug itself and funnel the sound through the soft foam.
Answer: They seem to be.  I will only use these, they don' hurt my ears, fantastic sound, come with an extra set of "?memory foam?" and they stay in my ears.  I always buy extra sets...I am stocking up just in case they stop making them!