BOTTOM LINE
The release of B&W's first headphones solidifies its position in the luxury audio goods market. The P5 is sumptuous both in its visual presentation and sonic performance, and it's designed to work well with a wide variety of sources. Although its price might seem outlandish at first, I feel that it's quite reasonable for this level of presentation, especially when you compare it to the popular competition. Given B&W's achievement with the P5, I wouldn't be surprised if the company follows up next with a home model aimed at hard-core headphone addicts. 

KEY FEATURES

• Stainless steel/sheep's leather construction
• iPhone/iPod remote cable included
• Fold-flat design
• Dynamic drivers with neodymium magnets
• Weight: 6.9 ounces
• Impedance: 26 Ohms
• Sensitivity: 115dB/V @ 1kHz
• $300
• bowers-wilkins.com