When you've got the brand cachet of a Bowers & Wilkins, the decision to launch your first-ever headphone will be met head-on with plenty of pre-defined market expectations. But with products spread wide across diverse audio tastes and prices, well, pretty much anything goes. So it's probably no surprise then to find B&W prostrating itself to the dollar with its P5 Mobile Hi-Fi Headphone. These Made for iPod noise-isolating cans with speech and device control are meant for use far beyond your carefully constructed "critical listening" audio nest at home. You can, however, swap out the iPod cable for the B&W supplied gold-plated cable by popping off the magnetically attached ear pad. Mind you, the P5 does not offer electronic noise cancelation, instead, the listener is isolated through a combination of the P5's closed-back design and sealed leather ear pads. They also bring the promise of "unfatiguing performance" thanks to B&W developed ultra-linear neodynium magnets and Mylar diaphragms. Naturally, we'll reserve judgment until these babies ship sometime in January.