K40P-2B is a classic paper-foil capacitor. Capacity provided by roll of two similar strips of pure aluminum foil, which separated by two similar strips of oil-saturated paper. Paper-Foil-Paper-Foil structure. Known as Hi-End quality for audio applications. These capacitors provide excellent sonic characteristics, high tolerance is kept within a wide temperature range. Works at circuits of AC, DC and Pulse current. Similar to K40Y-9 capacitors.