Bowers & Wilkins are known for their great audio products. They just recently started making headphones. The P3 are the third pair on their headphone lineup. They have an older brother, the Bowers & Wilkins P5 (larger on-ear headphones) and the C5 (in-ear headphones). I was surprised to find out that many of my friends have never heard of Bowers & Wilkins. It kind of all makes sense, since the company is British and they are known for making home theater products.