Acoustic Research 10" Speaker Foam Surround Repair Kit - 10 Inch Fits Acoustic Research AR 5, 12, 14, 32, 38, 40, 90, 92, 925, 120004-2, 200004-3, 1210033, 12100400b, 12100402, 1210074, 12100740, 12100400 B, 28BXI, 28LXI, 2AX, 30B, 33BX, 38S, 44BX, 48, 48B, 48BXI, 48S, 55BX, 9LS, 9LSI, Connoisseur, Connoisseur 30, Connoisseur 40, L61, LST-II, TSW-310, TSW310, TSW-510, TSW510, TSW-810, TSW810AR and others that match the measurements Same surrounds that professional reconers use; not cheap Chinese imitations! Complete 2 speaker foam surround installation kit - 10 inch Easy to follow step-by-step installation instructions and videos FREE phone support at 1-800-397-9575 and FREE shipping within the U.S.