Bowers & Wilkins might be better known for their speakers, but their headphones have also done the name proud, with the P7 being no exception. Once again, Bowers & Wilkins comes through with a design that pleases critics, with Forbes saying the "fit and finish is excellent" and it gives the headphones a "luxury aesthetic." That attention to design also impacts their fit, with the New York Times saying the P7 headphones "were so comfortable" they fell asleep still wearing them, and Laptop Magazine says their seal keeps "plenty of noise out." However, even the most comfortable headphones are only as good as the sound they produce, and the P7's certainly deliver, with PC Mag calling the sound "great without a completely pure flat response that can make bass seem underwhelming." Bowers & Wilkins is a master at blending style and substance together to deliver enjoyable and comfortable listening experiences, exemplified beautifully by the P7.