Bowers & Wilkins is a audio equipment company that produces high-quality headphones. The company was founded in 1966 by John Bowers and Vivian Wilkins. The company is based in the United Kingdom and has offices in the United States and China. Bowers & Wilkins headphones are known for their clear sound quality and comfortable fit. The company offers a variety of headphone models, including in-ear, on-ear, and over-ear options. Bowers & Wilkins is a premium headphone brand and its products are typically more expensive than other brands. The company's headphones are geared towards audiophiles and people who are willing to pay for high-quality sound.