Although not as opulent as Bowers & Wilkins' high-end, $300 P5 headphones, the $200 P3s still sound excellent, and they deliver enough pleasure -- auditory and otherwise -- to justify the price.
Source: http://www.wired.com/gadgetlab/2012/09/review-bowers-wilkins-p3-headphones/
MICROSOFT MICROSEMI MICROS SYSTEMS MICRON TECHNOLOGY