With Bowers & Wilkins, entry-level is anything but. That's why these over-ear headphones outdo the competition. The all new Px7 S2e are an evolution over the last generation's version, paired with the perks of the brand's iconic Px8. Some features you might not find from competitors include 24-bit DSP for high-resolution music paired with 40mm drive units. With the addition of a comfortable ear cup and fit, these over-ear headphones are designed for easy (but amazing) listening. Meanwhile, active noise canceling goes full-speed with six internal microphones that work to detect sound, shutting it out before it gets to your ears. That way, you can still hear your music and podcasts in noisy environments. And the microphones are positioned perfectly so that you have great call quality for any incoming or outgoing calls.