These pads are for Superlux HD 681 and are a great genuine replacement parts. They also look like an exact replica of the AKG K240 pads, so I ordered some as people have said they are the same but unfortunately they are not. I compared them with new original AKG pads.
Here are the main differences:
The leather material is shinier and heats up more then the AKG ones.
The outer diameter is 103 mm on the Superlux and 108 mm on the AKG.
The inner diameter is 55 mm on the Superlux and 58 mm on the AKG.
You will be able to put them on the K240 but it will be a very, very tight fit. The sound also changes slightly. Main difference is that the mids will start sounding a bit further away.
Overall, I would definitely recommend for Superlux headphones and I would strongly suggest to avoid them as a replacement for AKG headphones.