The changes may not appear to be significant but the performance has improved enough to warrant a rather strong recommendation from us. The Px7 S2e are not inexpensive and most consumers will require a strong reason to spend this amount of money on wireless ANC headphones. This is where most of the market sits and there is no question that the Bowers & Wilkins Px7 S2e are the best mid-tier wireless ANC headphones currently available.

Billed as an “evolution” over the fabulous Px7 S2 that hit the market just last year, Bowers & Wilkins’ Px7 S2e is a subtly better headphone everywhere that counts.

The latest iteration of the entry model into Bowers & Wilkins headphones series continues to hit all the right notes with an updated acoustic architecture that borrows from the Px8 for an audiophile emphasis on sound.

This one is an easy win for me. It's one of my favourite noise-cancelling headphones, but with some 24-bit streaming functionality added, some new DSP, great new tuning and a new colour, all for the same price as its predecessor. You don't see Porsche making sweeping changes to its flagship vehicles every year, nor do you see the iPhone's newest models completely reinventing the wheel. Now, you can add the Bowers & Wilkins PX7 S7e to the list of engineering feats that only require a modest revision every so often to remain outstanding.

At $400, the Bowers & Wilkins PX7 S2e are a luxury pair of headphones and deliver on that in nearly every way. They’re well-built, elegant, and sleek, and are stylish and low profile enough to wear out of the house as a daily driver. The sound quality and ANC are the best yet, so while there’s no spatial audio here, the core of the experience and remaining feature set goes toe-to-toe with the best wireless headphones under $500. If you can afford to treat yourself or a loved one, the Bowers & Wilkins PX7 S2e are an excellent set.

The updated entry point into B&W's headphone line looks familiar but promises an "evolved" experience over its predecessor. The iterative design process has paid off here because it's hard to find fault with these headphones.

I’ll conclude by being honest and somewhat blunt. No, wireless headphones have not closed the gap in terms of overall sound quality…yet. Compared to something like the ZMF Caldera headphones, mated to a headphone amp from the likes of Enleum, Austin Audio Works, Audion or even my Naim NAIT 50, the Bowers and Wilkins Px7 S2e headphones lack a sufficient amount of air and space to compete with audiophile-grade headphone rigs. The deepest bass can be a little loose and floppy, and loud passages can sound congested. Sounds like bad news, right?

Style and sonic substance are in ample supply in Bowers & Wilkins' best wireless headphones yet at this level

While it would be all too easy to suggest saving money and buying the original PX7 Series 2 for less, what the Px7 S2e represents is still a marvellous ensemble of sound quality, luxurious build and sublime comfort. Sure, the active noise-cancellation is easily beaten by other headphones, but if pure sound quality is what you're after then these Bowers & Wilkins cans easily face up to the best Sony or Bose option out there.