https://www.cnet.com/news/microsofts-new-surface-headphones-were-years-in-the-making/ > The first thing that became clear -- and that Microsoft wanted to make clear to me -- was that this wasn't some hastily organized project where Microsoft slapped its brand on a headphone it dug up from some partner in China. In case I wasn't already aware, Microsoft has a world class industrial design facility and a bunch of labs to test products as it builds and refines them. > Designed in-house over three years, the Surface Headphones evolved on the inside and changed shape on the outside many times before turning into the final product that will ship this holiday season (initially in the US only).