the best bet for replacement foam, is not to use foam at all, but rubber surrounds
A pair of 9.8cm high quality rubber speaker surrounds for about 10 quid is what you really need to replace the deteriorated foam surround so that your woofers will work well for another 20 years.
The surrounds from Good HiFi are the best fit, and also work on these other B&O woofers found in other speakers from the B&O range, they all use the same Foster 10cm speakers from Japan
* B&O Beovox C30 woofer
* B&O Beovox C40 woofer
* B&O Beovox C75 woofer
* B&O Beovox CX50 woofer
* B&O Beovox CX100 woofer
* B&O Beovox M75 mid-toner
* B&O Beovox M100 mid-toner
http://www.goodhifi.com email : good_hifi@zonnet.nl
GoodHiFi are an excellent B&O accessories supplier in Holland, his name is Maroesjka
His website explains it all http://www.goodhifi.com/Checks/checks.htm
best of luck
Peter