B&W doesn't offer levels of noise cancellation like some competitors do, and instead keeps things simple with on, off and pass-through. That's no problem for us - a good transparency mode is more than enough for our needs, but it's something to consider if you like to tweak your noise cancellation levels further than that. In that time, she has covered the highs and lows across the breadth of consumer tech, and tested everything from smartphones and stereo speakers to robot lawnmowers and electric cars. She has a particular interest in audio and TV, however, which means she has spent a lot of time watching movies and listening to music and passing it off as work.

The PXs upscale all audio to 768kHz - B&W claims doing this helps improve noise-cancelling and DSP performance" These are headphones you'll want to be seen in. Their ideal environment might be a business-class flight to Milan or the Maldives. The build here is all die-cast aluminum arms, diamond-cut bright metal detailing and Nappa leather trim. Think all that metal means they'll be heavy? Actually no –the weight is perfect for us. While they feel secure, there's no overly strong clamping force either. PS: try to listen "Game of throne" Main title to compare these 3 headphone and you will find out why.

Pi7 S2

Up top, the treble doesn't flake out on proceedings. It remains tight and controlled, offering bite and snap to the claps and cymbals in Pharell's Happy, and lets the violins in Alma's Starlight loose, without any hint of hesitation or harshness. The Px8s don't offer a vague idea of the upper register or err on the side of caution - it is as solid and insightful as the rest of the frequency range. Often, a set of over-ear headphones can be described as "fun" rather than "analytical", or "precise and refined" rather than "zealous and exciting". Bowers & Wilkins has aimed to be both here, and almost succeeded. But not quite.

Not only are the PX7s insightful, but their sonic character also prioritises entertainment – they are the headphone equivalent of that friend with seemingly inexhaustible supplies of energy. When the original Pi7 were released, I described them as the best-sounding noise-cancelling earbuds I’d tested. The S2 sound just as good and I can’t think of any buds I’d rather listen to for hours on end. There’s never any harshness or hardness that you might hear on lesser headphones, and everything sounds as it should, as if it were being played right in front of you. Not always easy with sounds like this. READ NEXT: The best Bluetooth headphones to buy this year Bowers & Wilkins Pi7 S2 review: What did we like about them? Are they set to waltz into our best over-ear headphones buying guide? Screaming "yes!" is perhaps a little premature. But we think it's highly likely, despite the higher asking fee.

Our thoughts on the gorgeous new flagship wireless over-ear headphones from B&W

At 43mm, the PX7s’ drivers are the largest in B&W’s headphone collection, so what are they capable of? In short, a great deal. We had assumed it would be a tight contest between the PX7s and their Sony WH-1000XM3 and Sennheiser Momentum Wireless rivals, and as soon as the tunes start, it’s pretty much game on. But we want to focus on sound and style here. The on-ear controls feel premium, cool and luxurious. The aluminum headband slides silently, and those new drivers are angled so that every bit of your ear gets the right treatment – B&W really has thought of everything.