Audiophile brand Bowers & Wilkins has announced its first ever headphone. In other words, they seem to have joined the lower orbits of iPod accessories, especially the swarming iPod headphone market. Recognizing the dominance of Apple's iPod and iPhone in the portable media market, the P5 comes supplied with a Made For iPod approved cable, which allows for speech and device control.
The ultimate aim of all Bowers & Wilkins products is to "bring the listener as close as possible to the sound intended by the recording engineers." Bowers & Wilkins' engineers at Stenying Research Establishment have worked to produce a headphone with a claimed natural, unfatiguing performance with the use of specially developed ultra-linear neodymium magnets and optimized Mylar diaphragms.
With ear pads made of "softest sheep leather", isolation is achieved through a combination of the closed-back design featuring a rigid metal faceplate, and the sealed-leather ear pads. It also comes supplied with a standard audio cable with gold-plated plugs. Switching between the two is facilitated by the magnetically attached ear pads.
The P5 is available from January 2010. There's no word on pricing yet, but it will not be cheap.
i think sound quality of B&W headphones would not be remarkable!!! 
