First, there was the Bowers & Wilkins P5 headphones later followed by the P3. Both are on-ear designs that are uber comfortable and sound as good as they look. Now, B&W want to surround you in their signature sound with the new P7 over-ear headphones – a first for them. The P7 has the same general look as the P3 and P5, but on a larger scale. The cups and headband are encased in soft leather with pads that mold to the shape of your head and provide improved noise isolation. B&W redesigned the 40mm speaker diaphragm, so it doesn’t have to perform the dual role of sound generator and suspension system. That just means that the headphone works more like a hi-fi speaker and less like a generic headphone. Plus the cups have a unique design allowing airflow from behind, resulting in more accurately reproduced audio. The P7 folds into itself for easy storage within its custom quilted case. Also included are a 1/8” headphone plug adapter and two removable cords, one with an in-line mic/remote for only Apple iPhone/iPods and one without. The P7 headphones are available now for $399.99.