This new pair of ANC headphones are some of the best I've ever tested - but there's one big reason I can't name them No. 1

Bowers & Wilkins PX8 S2
(Image credit: Tom's Guide)

I've just finished testing the Bowers & Wilkins PX8 S2. They're the more premium (see also: more expensive) version of our current best headphones, the PX7 S3. They're also, objectively, a better pair of headphones with improved sound and a slightly more special design. They're lovely.

And yet they won't be replacing the PX7 S3 on our best list — and it's all to do with price, and how many people can actually get their hands on them. Allow me to explain.

Bowers & Wilkins PX8 S2
Bowers & Wilkins PX8 S2: $799 at Amazon

The Bowers & Wilkins PX8 S2 are spectacular headphones. They're very comfortable, supremely well-made, and they sound utterly beguiling. If it wasn't for their higher price, they'd rank as the best headphones you can buy today.

Bowers & Wilkins PX7 S3
Bowers & Wilkins PX7 S3: $479 at Amazon

The PX7 S3 are the best headphones you can buy right now, balancing their epic performance with a price equivalent to the likes of the Sony and Bose competition.

Why they could be the best

Bowers & Wilkins PX8 S2

(Image credit: Tom's Guide)

It would be very simple for me to just put the Bowers & Wilkins PX8 S2 at the top of all of our best headphones lists and be done with it. I would have good reason to — their built quality is immaculate, their sound groundbreaking, and their style wonderfully unique. They are, easily, one of the best pairs of headphones that you can buy today. I doubt there would be many people who complain about their inclusion at the top of the list.

But there would, in my mind, be a problem. The best headphones list isn't about stacking everything together in a kind of battle royale and sending them out into a field in their underpants to fight to the death. I'm not here to find 'objectively' the best headphones, as much as might seem that way in some cases.

Those guides are about helping people find the best pair of headphones for them. Be that because they're looking for the best noise-canceling headphones or some of the best wireless earbuds, the guides have to cater to a range of different people.

As such, there has to be some consideration put into price and how many people can get hold of them. The "best overall," therefore, might not be the absolute best on the list — they're the headphones that fit the most use cases possible. In the case of the PX8 S2, their price stops them from being eligible for that top spot, landing them in the "Best sound quality" spot instead.

The PX7 S3 remain my best pick

Bowers & Wilkins PX7 S3

(Image credit: Tom's Guide)

And so, while the PX8 S2 are technically a better pair of headphones, the best headphones you should buy right now for a greater range of people remains the PX7 S3. They're incredibly comfortable, sound great, and feature a design that screams "I'm premium!" More to the above point, they retain their place on the list thanks to their far more palatable price, making sure that more people can afford to buy a pair.

Our buying guides are a delicate balance. I want to make sure that headphones from across the price spectrum are represented, giving all budgets something that's good to listen to and wear. I could fill the list with the most expensive pairs of headphones around quite easily — after all, something that costs $800 is going to be better than something that's $120.

But what, realistically, would be the point in that? So, instead — if you've got buckets and buckets of dollar bills lying around, you can (and almost certainly should) grab yourself a pair of the PX8 S2s — you won't regret it. Those with normal flagship headphone money, on the other hand, should grab the more accessible pair and rest assured they're making the right choice.

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Tammy Rogers
Audio Editor

Tammy and her generous collection of headphones have found a new home — Tom's Guide! After a two-and-a-half-year stint as iMore's resident audiophile, Tammy's reviews and buying guide expertise have more focus than ever on Tom's Guide, helping buyers find the audio gear that works best for them. Tammy has worked with some of the most desirable audio brands on the planet in her time writing about headphones, speakers, and more, bringing a consumer focussed approach to critique and buying advice. Away from her desk, you'll probably find her in the countryside writing (extremely bad) poetry, or putting her screenwriting Masters to good use creating screenplays that'll never see the light of day.

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