This is the ONLY copy of this manual I could find for a realistic price. Even Panasonic could not provide me with one.
The PDF is a very good copy and it helped me diagnose and find the fault with the unit I have.
Text excerpt from page 3 (click to view)
2. SE-M270
(1) PARTS LIST
Mark No.
1 2 3
SE-M270
Description
Ear Pad L Ear Pad R Pulg Adapter