If you're looking for evidence that the Trump administration's tariffs are hitting consumer electronics prices, look no further than Bowers & Wilkins' new flagship PX8 S2 noise-canceling headphones. The original version carried a list price of $699 when they launched, but this second-gen model comes out of the gate at $799 (£629).

Is that too much to pay? For most folks, yes, but the PX8 S2 over-ear headphones are easily among my favorites. Not only do they sound better than the original PX8, but both the headphones and carrying case have been slimmed down and the noise-canceling and voice-calling performance has been upgraded, making them a top premium wireless headphone pick for those with deep enough pockets to afford them.

A few months back, Bowers & Wilkins, now owned by Samsung, released the PX7 S3 ($479), a new version of the step-down to the PX8. This PX8 S2 follows a similar upgrade script to the PX7 S3, which was also trimmed down and received some performance enhancements while becoming a little more comfortable to wear.

Updated drivers and a new, exposed cable

In fact, the two models look very similar and have almost identical specs and features, but the PX8 S2 has superior drivers and some swankier design elements, including a Napa leather finish and a new, exposed cable that peeks out from the aluminum arm mechanism.

These headphones don't have creaky plastic or hinges, and while they seem sturdily built, Bowers & Wilkins says that both ear cushions and the headband are replaceable, so you can extend their life. However, a "trained service engineer" does have to install the new ear cushions and headband. I kind of wish the ear cushions adhered magnetically and were easily replaceable, like those of Apple's AirPods Max.

The headphones fold flat but don't fold up. David Carnoy/CNET

Bowers & Wilkins says the PX8 S2 are the best-sounding headphones it's ever created. The previous model had 40mm Carbon Cone drive units (the PX7 S3 has 40mm bio-cellulose drivers), but Bowers & Wilkins says the PX8 S2's drive units have "a comprehensively redesigned and improved chassis, voice coil, suspension and magnet, and are carefully angled to the listener's ears to ensure a consistent distance from every point across the surface of each driver to each ear, ensuring better imaging and stereo spaciousness." They're also powered by a dedicated, discrete headphone amplifier that brings more the "scale and energy" to the sound.

I like how Bowers & Wilkins leveled up the PX7 S3, but even with its design and performance improvements, its sound just doesn't have quite the wow factor of the PX8. Whether that sound quality gain is worth an extra $320 is debatable, though.

With the PX8, you get an extra bit of depth and richness to the sound, along with a tad more clarity and detail. They're clean, well-balanced headphones that have an expansive soundstage for closed-back headphones. The bass is controlled and well-defined yet packs plenty of punch. And the mids, where voices live, seem natural and intimate. They're neither too forward nor recessed. This is one of those headphones that makes you want to go back and listen to all your favorite tracks in your music library because you feel like you're hearing them in a whole new way.    

The headphones don't have a 3.5mm headphone port, but they come with a USB-C to 3.5mm cable that allows you to plug them into a headphone port, whether it's on a computer or an in-flight entertainment system. They also support USB-C audio for high-resolution digital wired listening. The two included cables stow nicely in a compartment in the headphone's carrying case that has a door that magnetically clasps shut.

In their carry case, which has also trimmed down and is more compact. David Carnoy/CNET

I tested their noise canceling on a plane

I used them on a plane ride from New York to San Francisco, wearing them for almost five hours straight to listen to music and watch movies. Battery life is rated for up to 30 hours at moderate volume levels and a 15-minute charge gets you seven hours of playback. I had the headphones paired to both an iPhone 16 Pro and a Samsung Galaxy Tab S11; they support Bluetooth multipoint to pair with two devices simultaneously. 

While their noise canceling isn't quite up to the level of what you get with Sony's WH-1000XM6 and Bose QuietComfort Ultra Headphones, which will have their own second-gen version coming soon, it's definitely improved and is now quite respectable, as is their pass-through mode, which Apple refers to as "transparency" and allows you to hear the outside world. The noise canceling has come a long way from Bowers & Wilkins' earlier ANC. 

The ear cups and headband are replaceable but you can't replace them yourself.  David Carnoy/CNET

The voice-calling performance has also improved, as it did with the PX7 S3. Like that model, the PX8 S2 has eight microphones (four in each ear cup) compared to six microphones in the original. All eight microphones are used for telephony. I still have to do some additional testing in this department, but with the handful of calls I made, callers said my voice sounded pretty clear, and most of the background noise was filtered out. 

I did some sound comparisons to Sony's WH-1000XM6 headphones and the PX7 S3, but haven't compared them yet to a few higher-end models that I should. The PX8 S2 offer more refined sound than the XM6s and also a more premium design, but the XM6s also sound excellent, have great noise-canceling and voice-calling performance and are just as comfortable, if not slightly more so (they are lighter). They also cost around $350 less.   

While the PX8 isn't packed with features, Bowers & Wilkins says it will roll out a series of firmware updates later this year, the first of which will include support for spatial audio listening. Bluetooth LE Audio with Auracast broadcast functionality will be added later.

I'll post my full review in the coming days, but suffice to say that my initial impressions are quite positive, aside from the high price tag.  

PX8 S2 key features

• Weight: 310 grams (10.9 ounces)
• Slimmer design than predecessor with slightly more comfortable fit
• Redesigned 40mm dynamic full-range carbon drivers
• High-performance DSP with dedicated amplifier/DAC
• True 24-bit audio connection
• Improved noise canceling
• Qualcomm QCC3084 chipset
• Eight mics total -- four mics per ear cup
• Five-band customizable EQ + TrueSound mode
• Bluetooth 5.3 with Qualcomm aptX Lossless technology (AAC and SBC codecs are also supported)
• Multipoint connectivity
• USB-C audio
• Up to 30 hours playback
• 15-minute charge for 7 hours playback
• Color options: Onyx black and warm stone
• Price: $799

Here's a headphone comparison chart provided by Bowers & Wilkins:

Click to enlarge.  Bowers & Wilkins/Screenshot by CNET