Long been synonymous to utmost sound quality in the world of audiophile, England's Bowers & Wilkins have set its sight on bringing its high-end acoustic design to the masses with the new P3 Headphones. Previewed during a live performance at the historic London's Abbey Road Studios, the P3 is only the third portable audio accessories the Bowers & Wilkins has introduced and the second "on-ear" headphones. Somewhat comparable to the award winning P5 that launched around 2 years ago. But where the P5 was denser in feel and meant for in-home usage, the P3 was designed to be completely portable. Lighter in weight and smaller in dimension, the P3 is foldable, unlike the P5. In place of P5's genuine leather, layers of acoustic fabric and heat-sensitive memory foam form the on-the-ear cups. The headphones' cable comes with remote and microphone attachment compatible with all of today's smartphones, yet its easily swappable as well. Finally, while its nearly identical to the flagship P5 headphones, the P3 from Bowers & Wilkins will cost $100 less and retails around US$ 199.99. Comes in either black or white, both will be available for purchase soon.