A smaller on-ear headphone from the biggest name in (good) speakers.
There are speaker companies better-known than B&W, but I doubt any has a more enviable reputation. B&Ws have been a fave of audiophiles and recording engineers for decades. But the best indicator of B&W’s rep would probably be a walk through an audio show in China, where you’ll see no other speaker brand so brazenly copied.
Nowadays, though, B&W seems focused on compact and portable products, such as its Zeppelin Air and P5 and C5 headphones. Can’t blame B&W for wanting to surf the market trends, but headphones, especially, are so different from speakers that a company’s expertise in one is little indicator of skill in the other.
All three of the products I just mentioned have received rave reviews, though. That praise gives us great hope for the P3, a smaller, more portable, $100-less-expensive version of the P5.