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The Bowers & Wilkins P3 headphones pair a refined bass response with a focus on mid-frequency content for a very positive sonic result.

B&W really nailed the design of the P3 — it’s comfortable, practical, and looks terrific. We also dig the sound; I’m sure I’ll be using these a lot just ’cause they’re so easy to listen to for long periods of time.

The bottom line: The Bowers & Wilkins P3 headphones' impressive combination of design, sound quality, and features puts it near the top of the class for portable headphones in its price range.

No animals died to make these headphones: Though they look a lot like the P5s, there's soft-touch plastic and speaker cloth in place of leather and brushed aluminum; this makes them feel like the lower-end product they are. The engineering, however, is still top-notch.

If the $300 P5s seemed too expensive, give the $200 P3s a shot. They don’t have the same super-luxe fit and finish, but they produce very good sound and the innovative, compact design is key for on-the-go listening.

These great-looking, uber comfortable headphones might cost a pretty penny, but they’re more than up to the job where demanding users are concerned. Audio fans can cheer, as can design fans, heck we all can – these are tip-top headphones that are even on a par with the P5s in our opinion.

B&W's P3 earphones are smaller than the brilliant, premium P5 model, but still pack in excellent sound quality that's rich and exciting. Treble isn't quite as crisp as you'd expect, but mid-range and bass response is excellent and the headphones are extremely well built.

The P3 offers the fit and finish, and the comfort, of its higher-end sibling, but it can’t match the P5 in sound quality.

So, the P3s are practical, musical and super-stylish. In other words, convincing five-star cans.

As with all B&W products, the finish is superb. Well crafted, engineered and a joy to use. Even the price (£170) isn't that excruciating, considering the laughable wedge that can be paid for some premium cans.

So while P3 doesn’t beat its older brother in every way, the lower-priced model will appeal to a larger group of people, and in some ways satisfy them even more.

Overall, the P3 Mobile Hi-Fi Headphones makes wearing a pair of earbuds as desirable as being poked in the eye with a stick. Bowers & Wilkins say the PS is for “mobile” use, but they’re an additional part of my home theater and computer audio sections now.