With pricing that makes the Mark Levinson №5909 alternative look almost bargainous, B&O claims the H100 improves on its H95 predecessor in every aspect.

The Beoplay H100 features a pair of 40mm custom-made titanium drivers housed behind elegant aluminium grills taking styling cues from B&O's Beolab 90 loudspeaker.

In fact, we are told that the H100 aims to deliver "the sound clarity and dynamic performance that you normally only hear on high-end loudspeakers."

Apparently, that still holds true when you're in a busy environment, such as on the commute. We're informed that the H100 has double the performance of the H95's active noise cancellation (ANC) made possible by "ten carefully configured studio-grade microphones." Moreover, EarSense tech tailors the sound to your unique fit in real-time while listening to music on the go, ensuring you get the full benefit of the up to 24-bit/96kHz hi-res stream.

That sound quality also promises to be immersive as the H100 is optimised for Dolby Atmos and delivers spatial audio processing and head-tracking for a "more natural listening experience."

The detachable inner headband is wrapped in knitted textile, which promises "all-day breathability and comfort", while the earpad cushions are covered in soft lambskin leather.

Further high-quality elements include the scratch-resistant, hardened glass touch interface adorning the earcups, complemented by precision haptic dials and tactile buttons for essential controls.

Tiina Kierysch, Bang & Olufsen's Head of Design, told StereoNET:

We wanted to utilise high-quality materials and colours inspired by fine jewellery to create a timeless and sophisticated design. With the solid sheen of aluminium, softness of leather and cold-to-the-touch glass, Beoplay H100 doesn't just champion sound excellence; it feels like design excellence.

Leaning on some green credentials, the H100 boasts a modular construction designed on cradle-to-cradle principles, with user-replaceable parts that include the inner headband and earpad cushions, with critical components such as batteries and circuit boards said to be easily replaced by B&O's service team.

Battery stamina is said to be up to 34 hours with ANC enabled, with a quick-charge feature providing up to five hours of playtime from a five-minute charge. Additionally, there are some power management features, including a low-power mode that extends standby time to 90 days when left outside their case.

The Beoplay H100, available now in Infinite Black, Hourglass Sand, and Sunset Apricot with aluminium accents, costs £1,299/ €1,499.

Visit Bang & Olufsen for more information