Bowers & Wilkins has another new pair of headphones and wants to improve the bass, punch, and precision in the £120 Series 2 headphones.

After cutting prices across its headphone range, Bowers & Wilkins has announced the P3 Series 2, the upgrade to the company's P3 headphones. Much like the evolution of the B&W P5 headphones, the company is aiming for plenty of bass and "a remarkable punch" in its latest product.

The new P3s look to be designed with comfort in mind; built from aluminium and sheep leather, with a black leather finish, the company says that these materials were "specially chosen for comfort and durability". The headphones will still have the folding mechanism that we've seen on the other P series headphones to help make them extra portable.

MORE: B&W launches new P7 Wireless headphones

With regards to sound quality, B&W has designed a new driver and a "unique damping system to control diaphragm movement", which aims to improve overall sonic accuracy.

The B&W P3 Series 2s will feature not one but two microphone cables. One is compatable with Apple iPhones, while the other promises to be compatible with "all mobile phones". You can swap between them by removing the replaceable earpads.

The new P3 Series 2 headphones will be available from today and cost £120 (the original P3s are now on sale for £99).

MORE: B&W P7 review