Picking a fight with the biggest kid in the playground is not a good idea. It is one thing to try to do it on your own. With its new Px7 S2 wireless over- ear headphones, Bowers & Wilkins has squared up to Sony and inquired as to whether or not they would like some. Do you think it's bold? Do you think it's reckless? A little of both.

Two years ago, Bowers & Wilkins launched its original Px7 wireless noise-canceling on-ear headphones and priced them to compete with Sony. By playing on its heritage as well as to its strengths, Bowers & Wilkins was able to deliver a pair of headphones that were able to compete with the best headphones on the market. They were a bit chintzy, a bit try-hard in appearance, but they had it where it counted, and they were a valid audio focused alternative to Sony.

Sony launched a new product last month. The price is higher, the weight is lower, and the list of features and functions is the same. There is a new model here. The price has gone up, the weight has gone down, and the emphasis on sound quality has not changed.

The photograph was taken by Bowers and Wilkins.

What that means for the outside of the Px7 S2 is a look that is both premium and subtle. That is the case of our black sample. The Px7 S2 is available in both gray and blue, but we wouldn't be surprised if those finishes undermined the impression of quality.

A combination of soft, pliant, memory-foam-filled leather at the contact points, perfectly applied fabric on the outer parts of the headband and ear cups, high-quality and silent plastic for the arms and hinges, and a sky-high overall standard of build helps the Px They feel a cut above the norm when they travel.

FastCharging cans are comfortable.

In order to make the headphones more comfortable than the model they replace, Bowers & Wilkins has changed the headband arrangement. It worked thanks to shaving a percentage point off the weight. The Px7 S2 are easy to wear and comfortable. The ear pads don't return your own body heat to the side of your head.

The photograph was taken by Bowers and Wilkins.

The inside has been revised as well. The determination for these headphones to be the choice for customers who value sound quality more than noise cancellation has not changed. 24-bit high-resolution audio is available with the Px7 S2 because they are compatible with aptX adaptive codecs. Two 40-mm full-range, free-edge dynamic drivers deliver the sound. The driver it supersedes has higher total distortion figures than this one.